Provided are a water absorption treatment material with excellent water disintegrability and a method for manufacturing the water absorption treatment material. A water absorption treatment material (1) is a water absorption treatment material that absorbs a liquid, and includes a granule (10). The granule (10) contains a reacted foaming agent (20). Gas bubbles (30) that have been produced as a result of a reaction of the foaming agent are present in the granule (10).
