To improve the effect of lowering the noise of a sound absorption panel in a simple form by adopting the constitution which closes part of holes among the holes formed at the sound absorption panel with closing plates thinner than the wall thickness of the sound absorption panel and in which the closing plates are vibrated by sounds.

The sound absorption panel 1 is mounted at part (part to be mounted) 2 of, for example, a vehicle which is a noise generating source. The sound absorption panel 1 forms a closed space 3 between itself and the part 2 to be mounted. The plural holes are formed at the sound absorption panel 1. These holes are formed by constituting plural rows at predetermined spacings (d) and tacky adhesive tapes 5 are stuck to the sound absorption panel 1 so as to close the holes by every other row. Then, the sound absorption panel is eventually provided with the holes at the spacings D longer than the spacings (d). The sizes, number and spacings D between the holes of the sound absorption panel 1 are determined according to the frequencies of the noise to be decreased. Further, the tacky adhesive tapes 5 are extremely thin and are, therefore, vibrated by the vibration of the noise. Then, the tacky adhesive tapes 5 act as dampers and attenuate the vibration of the specific frequencies of the noise.