The sound absorbing structure, for room walls and ceilings etc. where there is loud machinery or other loud noise levels, has at least two flat and smooth films (1) impermeable to air, at a set gap (D) from each other and from a sound hard rear wall (R). The films (1) are of acryl glass, aluminium or compound materials. The outermost layer can be a woven fabric or a cloth or a woven synthetic material, impermeable to water, which can be coloured or printed. ADVANTAGE - The structure gives an effective sound-absorbing action, which is resistant to UV light and other ambient effects, over a wide sound frequency range.