To provide an acoustic panel for buildings having a sound absorption/insulation function, capable of keeping a comfortable space by absorbing sound caused indoor, capable of being used as a high grade interior finishing material and allowing installation of a merchandise display shelf when the panel is used as an inner wall of buildings such as shopping malls, gymnasiums and churches.

For the purpose of reflecting, diffusely reflecting, absorbing and insulating sound by the front face, an extruded material of aluminum or the like is used to form sound diffusely-reflecting protrusions 20 each having a space in the deeper side and sound absorption holes formed in a plate material 10 between the sound diffusely-reflecting protrusions 20, and a sound absorption material 50 is installed on the rear side of the plate material 10 in close contact with the sound absorption holes to enhance sound absorption effect. The sound absorption material 50 is fitted in a wing piece formed on an interval keeping piece 11 provided on the plate material 10 or is housed in a case 55. Manufacture is easy, and the inner wall face can demonstrate a decorative function. Further, shelf brackets for placing a merchandise display shelf can be fastened to the protrusions 20 to display merchandise, enhancing convenience of use.