A sound absorbing structure having excellent in sound absorbing performance, which is capable of achieving 0.4 or higher in the sound absorbing coefficient even in the case where a perforated panel is a thin plate such as aluminum foil within a range where a reduction in the weight of a vehicle body is not impaired and through holes have a large hole diameter in order to make the processing of providing a large number of through holes in the perforated panel. The sound absorbing structure 1 is the sound absorbing structure 1 for suppressing noise generated on a sound source side, which is equipped with: a perforated panel 2 having a large number of through holes 3 and a fiber material 4, which are provided so as to face the sound source side and provided so as to overlap with each other; and an air layer 5 provided behind the perforated panel 2, in which the density and the thickness of the fiber material 4 and the hole diameter and the aperture rate of the through holes 3 of the perforated panel 2 severally have a specific relationship.