<p>A sound absorbing structure having excellent sound absorbing performance, wherein a porous plate is formed of a thin sheet such as an aluminum foil within an area where a reduction in the weight of a vehicle body is not impaired and, even if through holes in the porous plate have a large hole diameter to facilitate working for forming the large number of through holes in the porous plate, a sound absorbing coefficient of 0.4 or higher can be achieved. The sound absorbing structure (1) for suppressing noise generated on a sound source side comprises the porous plate (2) with the large number of through holes (3) and a fiber material (4) oppositely installed on the sound source side so as to be stacked on each other and an air layer (5) formed at the rear of the porous plate (2). The density and thickness of the fiber material (4) and the hole diameter and the rate of hole area of the through holes (3) in the porous plate (2) has a specified relation.</p>
