To improve the acoustic absorption efficiency and widen the acoustic absorption range by providing an acoustic absorbing laminate having tubular acoustic absorption chambers with an opening to the opposite side to the surface of a back plate and also with communicating holes perforated in a partition between the adjacent tubular acoustic absorption chambers on the surface of the back plate, and installing a porous acoustic absorbing plate on the open surfaces of the tubular acoustic absorption chambers.

This acoustic absorber comprises a porous acoustic absorbing plate 2, an acoustic absorbing laminate 3 and a back plate 4. The acoustic absorbing laminate 3 has tubular acoustic absorption chambers 3a which are open on the opposite side to the surface of the back plate 4 and communicating holes 3c which communicate with each other, perforated in a partition 3b between the adjacent tubular acoustic absorption chambers 3a. In addition, the porous plate 2 is provided on the open surfaces of the tubular acoustic absorption chambers 3a. The acoustic absorbing plate 2, for example, of a plate type in which acoustic absorbing holes 2a are perforated has the acoustic absorbing holes 2a communicating with the openings of the tubular acoustic absorption chambers 3a. Consequently, when a sound enters the tubular acoustic absorption chambers 3a from the acoustic absorbing holes 2a, it is attenuated and absorbed. Besides, the residual sound components entering the tubular acoustic absorption chambers 3a passing through the communicating holes 3c cohere with each other to reduce the volume.