A sound absorbing structure including a film with through holes formed is laminated on a porous member having communicating voids on the side facing a sound source. At least one of the through holes has an opening area of 19 mm2 or more, and the total of the opening area accounts for 1 to 70% with respect to the area of a film formation surface on the porous member. A soundproof cover including the sound absorbing structure disposed on the inner surface of a cover main body are also provided.