A sound absorbing panel for reducing echoes and background noise in a room, the panels may be formed into free-standing structures to be stood at suitable places within the room or used to line walls and screen windows and doors. The panel is formed of wood for example. Holes extend through the panel and are shaped to form first relatively deep sided parallel or conical portion leading to a conical neck which then flares out to a bell shaped portion. A covered panel may be provided at the rear of the panel, the cover being made of material which is air impermeable.