The invention discloses a sound absorption and noise reduction material. The material is a polyurethane composite material prepared by taking polyurethane as a base material and an agricultural byproduct as filler. The sound absorption and noise reduction material disclosed by the invention comprises the following components in parts by weight: 5-40 parts of filler, 30-70 parts of modified diphenylmethane diisocyanate, 50-70 parts of polyether polyol 330N, 30-50 parts of polymer polylol 36 / 28, 0.4-0.7 part of catalyst A33, 0.1-0.3 part of catalyst A-1, 1.5-2.5 parts of stabilizer, namely silicon oil, 0.5-3 parts of cross-linking agent, namely diethanolameine and 5-20 parts of flame retardant, namely ammonium polyphosphate and melamine phosphate. The greatest difference between the material disclosed by the invention and a pure polyurethane foam material is as follows: the material has better sound absorption performance at medium and low frequencies and simultaneously has flame resistance, no toxicity and other performances of other general polyurethane materials. The filler used by the material disclosed by the invention is low in cost and easy to obtain, and the preparation process of the material is simple. The material disclosed by the invention is suitable for occasions and environments with strict requirements for acoustics; and by taking the material prepared by taking rice husk as the filler for example, the sound absorption coefficient of the thickness of 40mm can achieve 0.996 (50Hz-1600Hz).