To provide a sound absorbing panel capable of preventing generation of dewing in a sound absorbing material in the sound absorbing panel formed by arranging the sound absorbing material between a perforated plate and a sound insulating plate.

The sound absorbing material 65 is arranged between the perforated plate (a) and the sound insulating plate b. A heat insulating layer 66 composed of a moisture impermeable construction material is formed on the sound insulating plate b side of this sound absorbing material 65. The sound insulating plate is arranged on the outdoor side, and the perforated plate is arranged on the indoor side, and can be arranged as an outer wall. When an outdoor air temperature becomes lower than an indoor room temperature, steam in the air reaching the inside of the sound absorbing material via a hole of the perforated plate is prevented from entering the sound insulating plate side rather than the heat insulating layer by the heat insulating layer. At this time, steam in the indoor side air does not reach up to a surface of the sound insulating plate cooled by outside air. A temperature drop in the sound absorbing material on the perforated plate side being the indoor side more than the heat insulating layer is prevented by the presence of the heat insulating layer. Thus, generation of the dewing in the sound absorbing material can be prevented.