To provide a durable and convenient cover, a file including the cover, and a method of manufacturing the cover.

This cover 1 comprises: a base material 2 having front and back surfaces; a plurality of recesses 3 formed so as to be recessed in a thickness direction of the base material 2 at predetermined positions on the front surface of the base material 2; and a resin-made covering material 4 stuck on the front and back surfaces of the base material 2. The covering material 4 is stuck so as to closely adhere to the plurality of recesses 3. A front cover 10, a spine 12, and a back cover 11 are formed, respectively, by being divided at the positions where the recesses 3 are formed.