A panel structure of a sun roof includes: a panel; an inner panel that is made of a metal plate, is provided below the panel to extend along an edge portion of the panel, and has a recessed portion that is recessed downward and a flange portion that spreads outward along the panel over an entire periphery of the recessed portion; a sealing member that is made of a resin molding material having a constant cross section, is interposed between the flange portion and the panel over an entire periphery of the flange portion, and is bonded to a lower surface of the panel and an upper surface of the flange portion; and a covering member that is made of a resin material, is fixed to the panel, and is provided to cover the inner panel and the sealing member.