With regards to a soundproofing material 10 comprising a polyurethane foam 11 disposed on the vehicle compartment side of a dash panel 50 partitioning the vehicle compartment and an engine compartmenthaving an engine E, which is a sound source, the sound proofing material 10 being disposed so as to be set away from the engine E, the polyurethane foam 11 has a surface layer 12 on at least a part of the surface, one surface of the polyurethane foam 11 facing the vehicle compartment-side of the dash panel 50 has at least an open-cell-state surface layer 12A or core, and a surface layer 12B on the other surface of the polyurethane foam 11 opposite the one surface is a closed-cell-state surface layer.