Provided are a water absorption treatment material and a method for manufacturing the same, according to which it is possible to suppress a decrease in water-absorptivity caused by the existence of a coating portion. A water absorption treatment material (1) includes a core portion (10) and a coating portion (20). The core portion (10) is approximately circular column-shaped and has a side surface (12), a bottom surface (14) (first bottom surface), and a bottom surface (16) (second bottom surface). The coating portion (20) is provided so as to cover the core portion (10). A region of 80% or more of the side surface (12) of the core portion (10) is covered by the coating portion (20). A region of 80% or more of the bottom surface (14) of the core portion (10) is exposed without being covered by the coating portion (20).