Provided is a water absorption treatment material and a method for manufacturing the same, according to which separation of a coating layer portion is not likely to occur. A water absorption treatment material (1) includes a granular core portion (10) and a coating layer portion (20). A recessed portion (12) is formed on the surface of the granular core portion (10). The recessed portion (12) is intentionally formed on the surface of the granular core portion (10). The coating layer portion (20) is provided so as to cover the surface of the granular core portion (10). A portion (20a) of the coating layer portion (20) enters the recessed portion (12).
