A sound absorption sheet is constructed by both films which are made of a fire-retardant polyethylene resin and layered with each other. The film has a flat film portion and a large number of air bubble portions. The flat film portion is adhered at its rear face to the flat film from the side of the front face. A large number of air bubble portions are dispersed in a staggered arrangement with each other along the planar direction of the film and raised and formed cylindrically along the thickness direction of the flat film portion in a direction separating from the film.