To provide a ceiling structure having a high sound absorbing performance in addition to a designability and a decorating property completely different from that of a conventional interior material.

Sound absorbing materials 4, 4,... are installed, parallel with each other, on supporting materials 2, 2,... disposed on a ceiling surface. An membrane body 1 having a large number of open holes apart from the surfaces of the sound absorbing materials 4, 4,... and coated with a coating waterproof material and inorganic bond formed of synthetic resin emulsion, a decorative powder aggregate formed of metal fine powder, and a surface decorative coating material formed mainly of ceramic fine empty particles and pigment and cured is tensely installed on the indoor surface side of the sound absorbing materials 4, 4,....