The present disclosure provides a sound absorbing material. The sound absorbing material comprising a heteroatom zeolite molecular sieve comprising a framework and an extra-framework cation, the framework comprising SiO2 and a metal oxide MxOy comprising a metal element M, wherein the framework has a molar ratio of Si/M between 250 to 500, wherein the M includes Fe, and that the extra-framework cation is at least one of a monovalent copper ion, a monovalent silver ion, a monovalent gold ion, an alkali metal ion or an alkaline earth metal ion. The sound absorbing material provided by the present disclosure, sound absorbing material to have better oxygen adsorption capacity, good waster repellency and stability. When such a sound absorbing material is applied to a speaker box, the speaker box will have better low frequency acoustic performance and better reliability.