SOUND ABSORBING MATERIAL, AND VEHICLE MEMBER

Provided is a sound absorbing material, including: a protective layer; a first substrate layer having a communication hole; and a second substrate layer having a communication hole, in this order, in which a flexibility-toughness value of the protective layer, which is represented by Formula (I) described below, is 1 to 75 [MPa/µm]. Flexibility−ToughnessValue=TensileModulusMPaofProtectiveLayerat25°C×ShoreAHardnessofProtectiveLayer/ProtectiveLayerThicknessμm