An instrument panel is formed so that a facing layer constituted by three layers consisting of a skin layer, a foam layer and a barrier layer is disposed on the front surface side of a base and a rupture presumptive portion is disposed in a region for covering a folded air bag so that the rupture presumptive portion is opened so as to enable the air bag to protrude when the air bag is unfolded and inflated. The rupture presumptive portion is formed so that cutdown portions are formed so as to extend from the back surface side of the base to the barrier layer along the rupture presumptive portion. A large number of holes are provided at least in the skin layer so as to cover only the rupture presumptive portion and its vicinity.