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 (1) is a water absorption treatment material that absorbs a liquid, and includes a granule (10). The granule (10) contains a foaming agent (20). Upon the water absorption treatment material (1) absorbing a liquid, gas bubbles are produced in the granule (10) as a result of a reaction of the foaming agent (20), and the granule (10) collapses.
