A sound absorbing structure is constituted of a housing having a hollow portion and an opening and a vibration member composed of a board or diaphragm. The vibration member is a square-shaped material having elasticity composed of a synthetic resin and is bonded to the opening of the housing, thus forming an air layer closed inside the sound absorbing structure by the housing and the vibration member. In the sound absorbing structure, when the lateral/longitudinal dimensions of the air layer and characteristics of the vibration member (e.g. a Young's modulus, thickness, and Poisson's ratio) are set such that the fundamental frequency of a vibration occurring in a bending system falls within 5% and 65% of the resonance frequency of a spring-mass system, a vibration mode having a large amplitude occurs in a frequency band lower than the resonance frequency of the spring-mass system, this improving the sound absorption coefficient.