PROBLEM TO BE SOLVED: To provide a sound absorbing panel used for a noise countermeasure on a road or the like, a sound absorbing material used for the sound absorbing panel, a sound absorptive object with the sound absorbing panel and a sound insulating wall by vertically piling up the sound absorptive objects.;SOLUTION: The sound absorbing panel 1 is composed of a mat-shaped sound absorbing material 11 and a frame-shaped frame 13 surrounding the periphery of the sound absorbing material 11. In the sound absorbing panel 1, a surface material 12 is stuck extensively over at least one surface or the whole surface of the mat-shaped sound absorbing material 11 while the frame-shaped frame 13 has a J-shaped section and the sound absorbing panel has an excellent self-shape-retaining property.;COPYRIGHT: (C)2006,JPO&NCIPI
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