<p>A soundproof panel capable of exhibiting excellent sound absorbing performance in a wide frequency band and facilitating recycling of a sound absorbing material. The soundproof panel (2) is formed by receiving the sound absorbing material in a case (2a), and the case (2a) has a rectangular frame section, a rear plate (2c) attached to one side of the frame section, and a detachable front plate (2d) for covering the opening on the other side of the frame section and having sound wave passages allowing a sound wave to pass therethrough. The sound absorbing material is formed by alternately layering longitudinally corrugated thin aluminum sheets (2e) and laterally corrugated thin aluminum sheets (2f) over each other. The longitudinally corrugated thin aluminum sheets (2e) have corrugations oriented to extend in one direction of the case (2a) and have a large number of through holes. The laterally corrugated thin aluminum sheets (2f) have corrugations oriented to extend in the other direction perpendicular to the direction of the corrugations formed in the longitudinally corrugated thin aluminum sheets (2e) and also have a large number of fine through holes.</p>