In order to provide sound absorbing structure capable of reducing the noise of electronic equipment while maintaining the cooling capability of the electronic equipment, there is provided sound absorbing structure in which a plurality of penetrating openings are provided by arranging a plurality of acoustic materials having a predetermined shape at predetermined intervals in a flow channel of cooling fluid from a blower, and the plurality of acoustic materials are arranged so that the sound vertically incident on a penetrating plane of the penetrating openings from the blower does not directly go out of the electronic equipment.