Provided are a water absorption treatment material that can be manufactured at a low cost and in which a clump of used grains can be formed, and a method for manufacturing the same. A water absorption treatment material includes a first grain and a second grain that absorb a liquid. The first grain includes a first core portion and a coating portion. The first core portion has a grain-like shape. The coating portion contains an adhesive material, and covers the first core portion. The second grain includes a second core portion. The second core portion has a grain-like shape. In the second grain, the second core portion is uncovered.
