A material for a footwear upper, includes a first side corresponding to an inner foot top and an inner side of a foot, a second side corresponding to an outer foot top and an outer side of the foot and extending outwards from an end of the first side to face the first side, a first wing portion extending outwards from the first side in a wing shape, and a second wing portion extending outwards from the second side in the wing shape. The first side and the second side, the first side and the first wing portion, and the second side and the second wing portion are integrated with each other, respectively so that a loss of the material may be reduced and manufacturing efficiency may be improved.