To provide an acoustic panel which is a partition panel with a surface material adhered to one or both sides of a filling material, has an acoustic absorption function, and can be used as a panel configuring a clean room.

A surface material 1a at a front face side has a plurality of small holes 3, 3... which penetrate the surface material 1a. A filling material 2 filled inside an acoustic panel has a function to absorb and attenuate an acoustic wave entering through the holes 3, 3... The surface material 1a has supports for stretching a film 4 over the same with a narrow gap.