An acoustic structure includes plate members defining a plurality of hollow regions in parallel relation to each other. Opening portions are formed in one surface (reflective surface) of the plate members in corresponding relation to the hollow regions and in such a manner as to communicate the hollow regions with an external surface. A plurality of sound absorbing members are provided in a dispersed fashion on regions of the one surface (reflective surface) other than the opening portions and neighborhoods of the opening portions. As a modification, a sound absorbing member may be loaded in one of the hollow regions and partly exposed to the outer space through the corresponding opening portion.