To provide a sound absorbing unit easily installable in construction, installable in a good installation state, and enabling a reduction in cost by the uniformization of sizes.

This sound absorbing unit comprises a sound absorbing panel 2 forming a case 7 having a porous plate portion 7 and an edge plate portion 72 and storing a sound absorbing body 1 and a fitting structure part 5 and having a fitting plate 8 installed on an edge plate portion 72 and an installation member 3 having a frame body 4 fixed to a wall surface 100 and groove-like parts 6 formed at the upper and lower end parts of the frame body 4 to form the fitting structure part 5. The installation member 3 can be easily installed on the wall surface and the sound absorbing panel can be easily installed thereon through the fitting structure part. Since the dimension of the installation part for the sound absorbing panel is kept constant irrespective of an installation position, cost can be reduced.