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 (1) includes a grain (10) and a grain (20) that absorb a liquid. The grain (10) includes a core portion (12) and a coating portion (14). The core portion (12) has a grain-like shape. The coating portion (14) contains an adhesive material, and covers the core portion (12). The grain (20) includes a core portion (22). The core portion (22) has a grain-like shape. In the grain (20), the core portion (22) is uncovered.
