Disclosed is a sound absorption plate with a unit structure. The sound absorption plate comprises an ultramicropore sound absorption front plate (1), a side plate (2) and a sound absorption back plate (3). Edge parts of the ultramicropore sound absorption front plate (1) are connected to the sound absorption back plate (3) through the side plate (2), thereby forming a sound absorption resonant cavity (4). The material of the ultramicropore sound absorption front plate (1) is a metal material carrying nano microspheres (5). A sound absorption metal thin film (6) carrying nano microspheres (5), parallel to the ultramicropore sound absorption front plate, is disposed inside the sound absorption resonant cavity (4). A pore size of the nano microspheres in the ultramicropore sound absorption front plate (1) and the sound absorption metal thin film (6) is 100-1000 nm. The sound absorption plate has a simple structure, simple and convenient manufacture and assembly, a wide sound absorption frequency band and a good noise reduction effect, and is suitable for ceiling and wall decoration of buildings.