In a vehicle package tray (100) disposed in the back of a rear seat of a vehicle, a sheet-shaped glass fiber mats (108), in which urethane resin (110) is impregnated, are overlapped on both surfaces of a semi-hard urethane foam layer (102), a front surface material (104) is overlapped on the surface of one glass fiber mat (108), in which the urethane resin (110) is impregnated, via a first adhesive film (106), back material (114) is overlapped on the surface of the other glass fiber mat (108), in which the urethane resin (110) is impregnated, via a second adhesive film (112), and the multi-overlapped object obtains a sound absorbing performance by being formed into a three-dimensional shape by being pinched and fixed by a press die, heated, pressurized, and thereby fused.