A structure having a sound absorption characteristic comprising: a surface layer having microscopic pores formed on a part of a surface , communicating passages communicating with the microscopic pores , and a porous layer having sound pores , wherein the sound pores of the porous layer are formed at an inner part deeper than the surface layer and have a volume larger than volumes of the microscopic pore and the communicating passage , wherein the sound pores include first sound pores and second sound pores , wherein the structure is provided on a portion of an object to which a sound absorption characteristic and/or a sound insulation characteristic that is/are desired, wherein the respective first sound pore communicates with the microscopic pore through the communicating passage , the structure further characterised in that the respective second sound pore forms a closed space inside the porous layer such that the surface layer contacted to the closed space of the second sound pore is adapted to resonate, and wherein the structure is formed by coating and foaming a liquid foamable synthetic resin composition on the portion of the object to which the sound absorption characteristic and/or the sound insulation characteristic is/are desired such that the surface layer and the porous layer are formed in an integral manner and such that the structure is provided with a first sound absorbing structure by the first sound pore , the microscopic pore and the communicating passage and a second sound absorbing structure by the second sound pore and a portion of the surface layer at which the second sound pore is contacted. a surface layer having microscopic pores formed on a part of a surface , communicating passages communicating with the microscopic pores , and a porous layer having sound pores , wherein the sound pores of the porous layer are formed at an inner part deeper than the surface layer and have a volume larger than volumes of the microscopic pore and the communicating passage , wherein the sound pores include first sound pores and second sound pores , wherein the structure is provided on a portion of an object to which a sound absorption characteristic and/or a sound insulation characteristic that is/are desired, wherein the respective first sound pore communicates with the microscopic pore through the communicating passage , the structure further characterised in that the respective second sound pore forms a closed space inside the porous layer such that the surface layer contacted to the closed space of the second sound pore is adapted to resonate, and wherein the structure is formed by coating and foaming a liquid foamable synthetic resin composition on the portion of the object to which the sound absorption characteristic and/or the sound insulation characteristic is/are desired such that the surface layer and the porous layer are formed in an integral manner and such that the structure is provided with a first sound absorbing structure by the first sound pore , the microscopic pore and the communicating passage and a second sound absorbing structure by the second sound pore and a portion of the surface layer at which the second sound pore is contacted. <EOS>