A honeycomb structure includes: a porous substrate having porous partition walls separating and forming a plurality of cells functioning as fluid passages, a porous coat layer disposed on a surface of the partition walls to inhibit microparticles from entering, a surface of the coat layer having an uneven shape to increase a surface area, and plugging portions for plugging cells so that a fluid flowing into the structure from an opening portions on one end side of predetermined cells may pass through the partition walls and flows out from opening portions on the other side of the other cells to allow the gas to flow through the partition walls and the coat layers. The honeycomb structure can inhibit the pressure loss from increasing upon trapping particulate matter in exhaust gas and can effectively combust and remove the trapped particulate matter.