To provide a cooling tower member having improved sound and heat insulating performance, requiring lower material cost and requiring no labor hour and no special tool in machining such as site-cutting or holing work.

A deck panel member (the cooling tower member) is used for a deck panel 16 of a cooling tower 1 for cooling water, an exterior, a cover body 18 of a hot water distribution tank 5, its bottom wall 19, or a louver 20. It has a base material layer formed of foamed polyvinyl chloride and a surface layer formed of acrylic on the surface of the base material layer.