An acoustical absorbing material including a plurality of porous sheets and a plurality of high density sheets alternately superposed one over another and held together with contact with one another. At least one of the high density sheets is formed therein with one or more through-holes. The acoustical absorbing material of the above-mentioned construction exhibits a good acoustical absorption performance in a wide frequency range even if its thickness is not varied, and is effective in shutting off noises produced by electronic equipment, such as a computer.