Gypsum panel having outstanding sound-absorbing properties and a production method therefor

A method of manufacturing a gypsum panel having sound-absorbing properties, the method comprising:

• preparing a perforated gypsum body having a plurality of holes;
• and
• attaching a sound-absorbing cover layer to one side of the gypsum body, the sound-absorbing cover having through-holes of a smaller size than the holes,
• wherein the through-holes have an average diameter of 10 μm to 40 μm and the holes have an average diameter of 0.5 mm to 20 mm, and
• wherein at least one of the holes of the perforated gypsum body is overlapped with at least one of the through-holes of the sound-absorbing cover layer, and the overlapped holes are extended through an entire thickness of the gypsum panel.