To prevent resonance in a cavity be arranging a sound absorbing material in the cavity formed by a tire and a wheel rim to eliminate the necessity for changing the sound absorbing material and prevent the damage to the sound absorbing material when tires are changed.

A wheel rim 1 has a peripheral face part 4 forming a cavity together with a tire when the tire is mounted. Moreover, the wheel rim 1 has a predetermined profile shape so as to cross the peripheral direction, and a sound absorbing material 6 is extended along it and is arranged on a lower side of a face formation structural body 8 which is put on the wheel rim 1 and extends by crossing the sound absorbing material over whole width of the sound absorbing material 6. A receive part 5 for the sound absorbing material 6 is formed in the peripheral face part 4, and a shape of an upper side part 8a of the face formation structural body 8 coincides with a predetermined profile shape 7 of the peripheral face part 4.