Abstract: A surge absorbing structure capable of effectively utilizing the gaseous discharge is intended without a complicated structural configuration such as using the conventional discharge tube. To implement this, a porous layer 1 is formed by a non-conductive material to provide many holes, and sandwiched between a pair of electrodes 2a and 2b to allow the electrodes to be conducted by the gaseous discharge generated through the holes 3 in this porous layer to execute surge absorption.