There is provided a film usable as a lightweight sound absorbing film having an excellent sound absorbing property, and a sound absorbing structure with such a film.A film 1 including a plurality of fine through holes 2 formed therein, the film having an average thickness t (μm) in portions of the film having no through holes 2 formed therein, the through holes having an average depth T (μm) including a burr on a circumferential edge thereof, the through holes 2 having an average hole diameter d (μm), and the film 1 having an open area rate y (%) per unit area; the film satisfying all of the following formulas: 90≤t≤300, 1.02