A sound absorbing body 40 has a molded body 44 including two unexpanded layers 41, 42 and an expanded layer 43 having a number of voids and held between these unexpanded layers 41, 42, a plurality of holes 41A of a depth that passes through the unexpanded layer 41 and does not reach the other unexpanded layer 42 are formed at any positions on the molded body 44, a cross-sectional area of the hole 41A is in the range from 0.785 to 314 mm.sup.2, and the pitch is 1 mm or larger. Laminating a plurality of materials is not required, and both the sound absorbing capability and sound insulating capability can be secured by integral molding, and further, only unpleasant sounds can selectively be absorbed.