Method of producing vibration damping and sound absorbing foam

A method of producing vibration damping and sound absorbing foam formed of foam and fine particles present inside the foam so as to form bell-like structures in the foam, the method comprising the following steps [I] to [III] in the stated order:

• [I] a step of producing fine particles, each having a surface coated with a coating material capable of being dissolved in at least one liquid selected from the group consisting of water and a solvent;
• [II] a step including mixing the coated fine particles into a material for foam, and producing foam from the mixture;
• and
• [III] a step of immersing the foam in the at least one liquid selected from the group consisting of the water and the solvent to remove the coating of each of the fine particles in the foam by dissolution in the liquid.