A protruding tongue and sounding structure of a puppet includes a protruding tongue and sounding device mounted inside the puppet. The puppet is a soft and hollow bag-shaped configuration. The protruding tongue and sounding device includes a housing and a slide member which is movable in the housing by air flow. A whistle is provided in the slide member. The slide member includes a tongue at one end thereof. The tongue can extend out of the slide member and the puppet. When the puppet is pressed by the user's fingers, the air in the puppet flows out through the protruding tongue and sounding device. The air in the puppet pushes the slide member of the protruding tongue and sounding device to move outward and forces the whistle to sound. Furthermore, the tongue extends outward, like the puppet to protrude its tongue.