The present application relates to a sound absorber unit and a vehicle wheel having a sound absorber comprising at least one sound absorber unit or at least one sound absorber module which is composed of a plurality of sound absorber units as a whole. The sound absorber unit is constructed into a box body in a hexahedron shape, a three-layer Helmholtz resonance sound absorption structure with double holes and single holes combined is formed, and meanwhile, the sound absorber unit or the sound absorber assembly forms a structural resonance sound absorber. According to the application, the double-absorption wheel air chamber sound resonance function organically combining Helmholtz resonance sound absorption and structural resonance sound absorption can be realized.