To provide a coffering method and coffering structure, in which sufficient coffering and simple coffering for conducting the emergency measure of a damaged levee can be mounted rapidly and efficiently by a simple method without particularly requiring a large number of materials and a large-sized heavy machine.

Sheet cells 11 formed by cylindrically assembling sheet members are used in the coffering construction method and the coffering structure. Bearing piles 16 for retaining and positioning the sheet cells 11 are driven at the place 15 of coffering under the state, in which the upper end sections of the bearing pile 16 are projected and extended onto a water surface, the sheet cells 11 are hung up and installed at the place 15 of coffering so that the bearing piles 16 are inserted into the inside from the upper sections of the bearing piles 16 and soil and sand 13 for a fill are charged and filled into the sheet cells 11 and the fill cells 14, 14' are formed at that time. The fill cells 14, 14' are connected continuously along the place 15 of coffering, thus coffering the place 15 of coffering.