Lightweight panel having a sound-absorbing material according to the present invention is provided on the lower surface of the sound-absorbing material sheet (1), a reinforcement (2), an upper surface and a sound-absorbing material sheet (1) disposed on a top surface of the sound-absorbing material sheet (1) provided at the center the adhesive sheet 3, further comprising a cover sheet (4) disposed outside of the adhesive sheet 3, the sound-absorbing material sheet 1 and the outer sheet 4 by means of the molten surface of the adhesive sheet 3, which is is being formed by being integrally composed, on both sides of the sound-absorbing material panel provided therein to combine the adhesive layer and the felt, the fabric layer can be obtained an improved sound absorption and sound insulation effect, but also the rod steel in pyeongcheol or angle inside and provided to the effect that can be obtained easily a sufficient rigidity required for the slats, a reinforcing material in contact with the both sides around the sound-absorbing material, such as a non-woven fabric disposed on an upper surface according to the method of manufacturing the panel according to the present invention a light-weight partition Chakcheung felt, the slats manufacturing operations weight being is to place the fabric layer provided with a cutting blade in a mold with also integrated by pressing in a heated state and while feeding onto a conveyor belt passing through a tunnel oven with a press so as to cut into the predetermined size efficiency is improved, the effects can be inexpensively produced.