<p>A cloth exhibiting sufficient acoustic absorption performance with lightweight and having a three-dimensional structure where two ground weaves (1, 2) are connected through connecting yarns. The ground weave (1) on the sound incident side has meshed openings (4) wherein the non-opening (5) of the ground weave is formed into dome-shape having a curvature (1/R) of 0.1-0.7 assuming the radius of curvature is R mm. The non-opening (5) has a height of 1.5-5.0 mm from the bottom to the top, and a DV value of 5-120 obtained by the expression [1] and insertion yarns (6) are knitted to the inside of the ground weave (2) on the non-incident side of sound. DV=(4.2×p×A×W×c')/c ..... [1] A...height of non-opening (mm) W...length of non-opening in the direction of course (mm) c'...number of loops per one repeat in the wale direction of non-opening c...course density at the time of finishing cloth exhibiting acoustic absorption</p>