An acoustic drum or electronic percussion instrument is constructed by a drumhead corresponding to a punching sheet on which plenty of apertures are formed and a cylinder covered with the drumhead being stretched under tension as well as a muting structure which is realized by a vibration absorption member and a support structure containing L-shaped support members and a support plate. Herein, the support members are detachably attached to an interior periphery of the cylinder to support the support plate, on which the vibration absorption member is mounted and is arranged in contact with a backside surface of the drumhead to absorb vibration of the drumhead whose surface is being struck by a drumstick or else. Using the muting structure, it is possible to actualize mute performance in which drum sounds are being muted by reduction of the vibration of the drumhead propagating into the air. It is possible to form plenty of projections on an upper surface of the vibration absorption member, or it is possible to provide a reinforce member being attached to the backside surface of the drumhead. In addition, it is possible to provide the support structure with a vertical adjustment function by which the vibration absorption member is manually moved in a vertical direction along the interior periphery of the cylinder, so that the vibration absorption member is selectively arranged in contact with the backside surface of the drumhead.