To provide a wall body and a wall structure capable of easily maintaining sound absorbing characteristics.

The wall body 11 comprises a base body 12 of plate shape and a sound absorbing member 13 having cells. The sound absorbing member 13 is disposed along at least one face of the base body 12. The base body 12 is provided with a holding member 14. The holding member 14 comprises a support part 14a erected from the outer peripheral edge part of the base body 12, and a locking part 14b provided to extend inside the base body 12 from the support part 14a. The sound absorbing member 13 is detachably held to the base body 12 by the holding member 14. The wall body 11 is disposed in a sound propagation path. The wall structure is constituted by arranging a plurality of wall bodies 11.