To provide a sound absorption panel reduced in weight, fire retardant, and improve acoustic absorptivity by a method wherein a sound absorption panel is formed in a porous manner of vitreous foam particles and a binder, an inorganic fiber sound absorption substance is arranged on a porous sound absorption substance having a number of through-holes, and a reflection panel placed thereon and the sound absorption substance are integrally formed in a panel-form manner.

A sound absorption panel is formed in a porous manner of vitreous foam particles and a binder and comprises a porous sound absorption substance 19 having a number of through-holes 191 formed from a lower part toward an upper part, an inorganic fiber sound absorption substance 20 arranged thereon, and a reflection panel arranged on the upper part of the inorganic fiber sound absorption substance 20. The porous sound absorption substance 19, the inorganic fiber sound absorption substance 20, and the reflection panel are integrally formed in a panel-form manner by using a frame body. In this case, the through- hole 191 formed in the porous sound absorbing body 19 has preferably a diameter of 5-50mm and a rate of a hole area of 10-50%. The sound absorption panel is hung down from an elevated structure and acoustic waves, especially low frequency sound, generated from a road constructed below an freeway and a bridge are high-efficiently absorbed.