A cationized supporting material 2 is immersed into a treatment solution containing a level dyeing agent, and then immersed into a treatment solution containing a metal phthalocyanine complex and then dried to thereby obtain an odor eliminating material 1. Alternatively, a cationized supporting material 2 is immersed into a treatment solution containing a metal phthalocyanine complex and a migration inhibitor and then dried to thereby obtain an odor eliminating material 1. The odor eliminating material exerts excellent odor elimination performance against ammonia, hydrogen sulfide, methyl mercaptan, acetic acid and acetaldehyde.