PROBLEM TO BE SOLVED: To provide a water absorbing material excellent in hydrolyzability, and a manufacturing method thereof.SOLUTION: A water absorbing material 1 absorbs liquid, having a granulated substance 10. The granulated substance 10 contains a reacted foaming agent 20. Foams 30 generated by the reaction of the foaming agent are present inside the granulated substance 10.SELECTED DRAWING: Figure 1