Provided are a water absorption treatment material with excellent water disintegrability and a method for manufacturing the water absorption treatment material. A water absorption treatment material is a water absorption treatment material that absorbs a liquid, and includes a granule. The granule contains a foaming agent. Upon the water absorption treatment material absorbing a liquid, gas bubbles are produced in the granule as a result of a reaction of the foaming agent, and the granule collapses.
