摘要：

A sound absorbing material () including cover sheets () superimposing on both surfaces of a base sheet () and fixed thereto by thermoforming (suitable fixing means) (), wherein the base sheet () is made of a non-woven fabric composed of extra fine fibers which are manufactured by a melt blown method, and each cover sheet () is made of a non-woven fabric composed of long fibers, the base sheet () and the cover sheets () being superimposed in their non-adhering states.

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