A sound-absorbing body having sound-absorbing characteristics suitable for in-home and car audio systems, wherein the indoor echo of sound wave output from a speaker or echo in a speaker enclosure should be reduced. Namely, showing flat sound-absorbing properties while maintaining a high sound-absorbing ratio in the medium tone range, having a simple structure, is easily installed, water-resistant and is decorative. Specifically, a sound-absorbing body having a plurality of porous members provided with air holes therein and a structure composed by three or more layers formed by bonding the individual porous members via an adhesive layer having a preset thickness, wherein one side of said structure is located in the side of a sound source and the other side of said structure has a peak-and-valley pattern that is formed by alternately positioning said porous members and air layers to thereby flatten and improve the sound-absorbing ratio in the medium tone range.