A sound absorbing system 10 includes a breathable surface layer 12; a first backing airspace 14 adjacent to the surface layer 12; a perforated substrate 16 adjacent to the first backing airspace 14; a second backing airspace 18 communicated with the first backing airspace 14 through the perforated substrate 16, and a reflecting layer 26 adjacent to the second backing airspace 18. Even when the first backing airspace 14 does not have a dimension necessary to achieve intended sound-absorbing properties, since the first backing airspace 14 is communicated with the second backing airspace 18 through a through hole 20 of the perforated substrate 16, it is possible to achieve intended sound-absorbing properties by the presence of the second backing airspace 18, without increasing the dimension of the first backing airspace 14.