To provide a connecting material regarding the connection of wall panels and a ceiling panel capable of simply and efficiently connecting and fixing a plurality of the wall panels and the ceiling panel forming a unit room and capable of contributing to an improvement in workability and a connecting structure using the connecting material.

The L-shaped connecting materials 1 are fixed astride the top faces of the corner connecting sections 9 of the wall panels 2 and the tip faces of plane connecting sections 10. Tapped holes 7 for the vertical pieces 1d of the L-shaped connecting materials 1 are arranged to the external side faces of the L-shaped connecting materials 1, and a plurality of the wall panels 2 and the ceiling panel 3 can be connected extremely easily because the ceiling panel 3 can be abutted on the external side faces of the connecting materials 1 and screwed to them through corresponding tapped holes 11 disposed to the side face of the ceiling panel 3.