To provide a structure of wall material or floor material for construction, in which forms, the building of a timbering and form removal operation are necessitated and which has high sound-insulating performance.

This structure consists of a solid surface-net panel 2, a fiber- reinforced made gypsum board 3 and mortar 8, and the solid surface-net panel 2 is composed of a pair of surface net materials and lattice materials 5, and pairs of surface net materials 4 are arranged oppositely at regular intervals through the lattic materials 5. The fiber-reinforced made gypsum board 3 is fixed on one surface net material through specified spacers 7, the fiber-reinforced made gypsum board 3 is used as a backing material, and mortar 8 is sprayed up to a surface having specified covering depth on the outside from the other surface net material 4.