The application of sound absorption material made of nonwoven polyester has been expanding, as it is an environment-friendly material. We focused on the fibrous direction of the base material and examined three types of manufacturing methods to produce nonwoven polyester. We then studied each approach’s advantages and disadvantages for practical use. Moreover, we have developed high sound absorption characteristics in the vertical-type material, which is the new base material made by one of the three manufacturing methods. We have also considered possible uses of the vertical type’s structural features, such as its greater compression strength. As a result, we found how to achieve better airflow resistance at surface of the base material. And we reach a conclusion that, to gain equal or better sound absorption performance at frequency ranges from 200 Hz to 1,600 Hz, we can use a base material of smaller bulk density, as compared with the other manufacturing methods. Then, it is possible to produce a low cost product because of the reduced bulk density.