The present invention relates to a sound absorbing panel with a protruding spiral sound absorbing plate, comprising: a base board in the shape of a thin plate; a first sound absorbing part which has tension by making a center of a board spirally arranged on the base board protrude in a conical shape and allows noise in a low frequency band to be transmitted for offsetting vibration; z second sound absorbing part which forms dense sound absorbing hairs in the shape of needles along a spiral surface of the first sound absorbing part and allows noise in a high frequency band to be transmitted for offsetting vibration; a third sound absorbing part which absorbs noise, which has not been offset in the first sound absorbing part and the second sound absorbing part, by being bonded with a porous sponge at a backside of the base board; and a panel fixing measure part bonded to the backside of the third sound absorbing part to attach and fix the entire sound absorbing material panel to a wall body or a ceiling. The sound absorbing material panel can improve the sound absorbing effect by broadening a specific surface area for receiving noise thorough a formation of dense sound absorbing hairs which protrude to a certain height on the surface of a spiral sound absorbing plate and obtain a stereo sound absorbing effect by buffering the lateral noise of the spiral sound absorbing plate at the dense sound absorbing hairs.
