Provided are a grommet capable of preventing a corrugated tube from being crushed due to attaching of a fixing member, and a sealing structure using a grommet. A grommet has a main portion having a tubular shape capable of being externally fitted to an end portion of an exterior member of a wire harness, the exterior member having a relatively high rigidity. An inner circumferential face of the main portion is a first sealing face capable of establishing intimate contact with an outer circumferential face of the exterior member. An outer circumferential face of the main portion is a second sealing face capable of establishing intimate contact with an inner circumferential face of an end portion of a corrugated tube, the end portion being put over the outside of the main portion.