Provided are a perforated non-woven fabric and a production method thereof. The perforated non-woven fabric is formed by overlapping three-dimensional funnel-shaped openings of two perforated non-woven fabric layers. The first perforated non-woven fabric layer has a protruding portion and a recessed portion. The protruding portion has an internal space. An upper side of the second perforated non-woven fabric layer is adhered to a lower side of the recessed portion of the first perforated non-woven fabric layer. The overlapped three-dimensional funnel-shaped openings pass through the first perforated non-woven fabric layer and the second perforated non-woven fabric layer. An air flow passage is formed between continuous internal spaces of the protruding portions of the first perforated non-woven fabric layer and the second perforated non-woven fabric layer, thereby facilitating penetration of liquid and soft feces, reducing residues, enabling internal and external air flow circulation, and reducing discomfort from wetness.