The invention discloses elastic sound-absorbing cotton composed of a top surface layer, a back surface layer and a cellucotton layer sandwiched between the top surface layer and the back surface layer. Both the top surface layer and the back surface layer are made of non-woven fabric materials. The elastic sound-absorbing cotton is characterized in that the non-woven fabric is composed of, by weight, 100 parts of isotactic polypropylene, 4-5 parts of calcium stearate, 2-3 parts of sodium chromate, 1-2 parts of sodium molybdate , 2-3 parts of sodium sulfate, 12-15 parts of dioctyl phthalate, 1-2 parts of dysprosium oxide, 1-2 parts of boron nitride, 12-15 parts of montmorillonoid, 10-12 parts of wheat straw, 3-4 parts of Cacumen biotae, 4-5 parts of Eclipta prostrata, 2-3 parts of kuh-seng, 1-2 parts of mastix and 4-5 parts of assistant, and is prepared by a melt blowing process. As the non-woven fabric is prepared by the melt blowing process, the method for preparing the elastic sound-absorbing cotton is simple, the raw materials of the elastic sound-absorbing cotton are environmentally friendly, cheap and easy to obtain, the elastic sound-absorbing cotton has the advantages of good evenness and excellent resilience, expanded function and application range as compared with the general sound-absorbing cotton, and the like.