Provided are a perforated non-woven fabric (1) and a production method thereof. The perforated non-woven fabric is formed by overlapping three-dimensional funnel-shaped openings (C, D) of two perforated non-woven fabric layers (11, 12). The first perforated non-woven fabric layer (11) has a protruding portion (B) and a recessed portion (A). The protruding portion (B) has an internal space (E). An upper side of the second perforated non-woven fabric layer (12) is adhered to a lower side of the recessed portion (A) of the first perforated non-woven fabric layer (11). The overlapped three-dimensional funnel-shaped openings (C, D) pass through the first perforated non-woven fabric layer (11) and the second perforated non-woven fabric layer (12). An air flow passage is formed between continuous internal spaces of the protruding portions (B) of the first perforated non-woven fabric layer (11) and the second perforated non-woven fabric layer (12) and serves as a penetration passage for the non-woven fabric, thereby facilitating penetration of liquid and soft feces, reducing residues, enabling internal and external air flow circulation, and reducing discomfort from wetness. In a processing process, a puncturing process employing a pin point is performed to tightly attach the first perforated non-woven fabric layer to a convex roller (N), thereby effectively preventing dislocation of the two non-woven fabric layers during a joining process, simplifying the process, and reducing manufacturing costs.