IMPACT AND SOUND ABSORBING MATERIAL AND SOUND ABSORBING STRUCTURE

[Subject] The subject of the present invention is to provide a shock and sound absorbing material having a light weight, and demonstrating an excellent shock and sound absorbing performance. As a method for solving the subject, the present invention provides a shock and sound absorbing material 1 comprising a porous component 2, and a surface material 3 which is laminated onto the porous component 2, wherein the surface material 3 has at least one layer made of a stretchable paper material 5. The shock and sound absorbing material 1 is installed on a cover panel 7 covering a sound source such as an engine cover, and the porous component 2 is set so as to face the cover panel 7, with the surface material 3 being set so as to face the sound source, and form a cell structure between the cover panel 7 and the surface material 3.