PROBLEM TO BE SOLVED: To provide a water absorbing and treating material having excellent water-degradable properties and a production method thereof.SOLUTION: A water absorbing and treating material 1 comprises a granular core part 10 and a coating layer part 20. The granular core part 10 comprises a tea shell as a main material. The coating layer part 20 is provided so as to cover the granular core part 10. The coating layer part 20 also comprises a tea shell as a main material. The granular core part 10 also comprises water-soluble binder.