The purpose of this study is to develop a sound absorbing material for indoor which manufactured by a clay and binding material. The seven kind of sound absorbing specimens which sintered through a mold process at high temperature were manufactured for the purpose of testing sound absorption performance. The random and normal sound absorption coefficients were measured for the sintered clay sound absorbing specimens with different particle size, density and mixture ratio. From the experimental results, it was found that its particle size was closely related to the sound absorption performance. It was shown that the sintered clay sound absorbing specimen had the sound absorption properties of a fiber-type or a resonance-type sound absorbing material depending on the particle size.