The invention relates to an acoustic valve structure, including a valve body, a cover body, a flexible diaphragm and a clamping rib.The valve body is a hollow cylinder with an open end; the cover body is closed on the open end, and the cover body includes a ring and a plurality of ribs formed in the ring at intervals; the flexible diaphragm is arranged on the bottom surface of the ribs, and the open end is closed; the clamping rib is combined on one side of the cover body, and the flexible diaphragm is combined on the cover body through the clamping of the clamping rib; wherein, the external air is from the cover body. The ribs enter into the valve body, and push the flexible diaphragm to move towards the internal direction of the valve body, and then into the hollow cylinder.本創作係關於一種發聲閥結構,包括閥本體、蓋體、撓性膜片及卡掣肋。閥本體為中空筒,中空筒具有開口端;蓋體蓋合在開口端上,蓋體包含環圈及間隔成型在環圈內的複數肋條;撓性膜片設置在該些肋條的底面,並蓋合開口端;卡掣肋結合在蓋體的一側面,撓性膜片透過該卡掣肋的夾置而結合在蓋體上;其中,外部空氣從該蓋體的肋條之間進入閥本體,並推動撓性膜片朝閥本體的內部方向移動,進而流入中空筒內。