Sound protecting panel for railway or tramway tracks is created by a support plate (1) made of concrete, which is formed as a monolithic waffle slab with encapsulated and on its right side with exposed cassette lining (2) of sound-vibration- absorptive material, in particular recycled material of synthetic compound. Using sound protecting panel according to the technical solution is achieved improving the absorption of noise and vibrations, which represents a significant effect particularly in the case of stretch of the railways or tramway rails with requisite high degree of sound absorption and spread of vibrations in the surrounding area, with walk-flat and partially resistant to travel of wheeled vehicles, especially rescue and security forces, including drainage.