A sound-absorbing material and a cable reel including the same is produced inexpensively and attenuates sliding noise and vibration noise. A sound-absorbing material 20 has a dual layer structure comprising an upper rubber sheet 20b and a lower rubber sheet 20a. A front side surface 20e of the lower rubber sheet 20a and a back side surface 20f of the upper rubber sheet 20b are provided with a number of protrusions 20c and 20d, respectively. The front side surface 20e is opposed to the back side surface 20f through the protrusions 20c and 20d. The upper and lower rubber sheets 20b and 20a are integrated together by interconnecting the peripheral edges of the sheets to form the sound-absorbing material 20. The sound-absorbing material 20 has a thickness of about 1.3 mm and an air layer 21 between the upper and lower rubber sheets 20b and 20a. Sounds transmitted to the sound-absorbing material 20 are struck at the protrusions 20c and 20d, are reflected on the protrusions irregularly, and are attenuated in the material 20.