A sound absorber (A), especially for motor vehicles, comprising a layer (4) of absorption material, such as open-pored or optionally closed pored foamed material or a wood fiber composite, and a top layer (5) . The aim of the invention is to produce an absorber in such a way that said absorber is easy to produce and assemble and functions well. According to the invention, the top layer (5) for leading through a loom of cables (8) or the like is provided with a tubular recess (40) for leading through a loom of cables. Said recess (4) is provided with groove-like undercuts (42) on the outside.