[Problem] A water absorbing material which is excellent in the function of absorbing water and in the function of making an aggregate, and which can be manufactured at low cost, and a manufacturing method thereof are provided. [Solution] The water absorbing material 1 includes a granular core portion 10 and a coating layer portion 20. The coating layer portion 20 covers the granular core portion 10. The coating layer portion 20 contains fluff pulp and a water-absorbent polymer. These fluff pulp and water-absorbent polymer are both derived from a sanitary article.