A cowl structure includes: a cowl panel that supports a bottom end portion of a windshield; a dash upper panel that extends in a vehicle up-down direction when seen in a vehicle side view, and has a top end portion bonded to the cowl panel; a reinforcing component that is bonded to a vehicle front surface or a vehicle rear surface of a bottom portion of the dash upper panel, and that forms a closed cross section with the dash upper panel; a first air intake port that is formed in the dash upper panel at a vehicle upper side of a bond portion where the dash upper panel is bonded to the reinforcing component; and a second air intake port that is formed in a bottom portion of the dash upper panel and in the reinforcing component, and that introduces air through the interior of the closed cross section.