To provide a gypsum board structure and a wall structure for improving strength, and bringing performance near to a conventional plasterer finishing wall.

This gypsum board structure 10 stuck with a ventilating sheet body 12 of confining fiber and a carbon grain in an outside surface of a gypsum board body 11 by resin is fixed to a wall surface, and ventilating plaster 43 is applied to a surface of the ventilating sheet body 12. Thus, strength of the gypsum board body 11 is improved, and the ventilating sheet body 12 plays a role just as an undercoat and an intermediate coat in the plasterer finish, so that the wall structure closer to the plasterer finish can be obtained.