In a present fender liner structure of a vehicle, an intake port is positioned in an upper portion of a cavity that is defined by a fender, a fender apron and a fender liner, so that air in the cavity can be introduced into an engine. A fender liner body positioned to surround a tread portion of a front wheel has a plurality of drain openings that are circumferentially formed to be positioned anterior to a center of the front wheel. The drain openings respectively have opening portions that are directed upwardly so as to have larger opening areas in a vertical direction and smaller opening areas in a longitudinal direction, and have guard portions to which muddy water splashed upwardly and passing through the opening portions can impinge.