In order to provide a sound-absorbing panel and a production method of the same which has excellent freedom of design and have small differences in the maximum sound-absorbing coefficients among products, a sound-absorbing panel is adopted which is characterized by a panel main body which is constituted by arranging both a porous veneer of 0.02-0.5 mm thickness with multiple pierced apertures of 0.1 mm or smaller aperture diameters or 0.2 mm or smaller aperture diameters and a porous sound-absorbing base material set at a backside of the porous veneer so as to be overlapped, and is characterized by having a value of airflow resistance in a range of 0.1-1.0 Pa.