Vibration damping and sound absorbing material and production process thereof

It is an object of the invention to provide a vibration damping and sound absorbing material containing a plant-derived polyol which material largely contributes a decrease of environmental load and has excellent vibration damping and sound absorbing properties, and it is another object of the invention to provide a production process of the material. Specifically, disclosed is a vibration damping and sound absorbing material which is suitably used for cars. A vibration damping and sound absorbing material comprises a polyurethane foam which comprises, as raw materials, a polyol and/or a polymer-dispersed polyol in which polymer fine particles obtainable by polymerizing an unsaturated bond-containing compound are dispersed in a polyol, and water, a catalyst and a polyisocyanate, wherein the polyol comprises (A) a plant-derived polyol produced using a raw material obtainable by a plant.