PURPOSE: To obtain a gel for the low-temperature insulation, having rich elasticity and improved mechanical strength, by drying an aqueous suspension containing a specific polyvinyl alcohol and a clay mineral of the layered structure in an adjusted specific concentration ratio, and increasing the moisture content thereof.

CONSTITUTION: A gel obtained by drying an aqueous suspension containing (A) a polyvinyl alcohol having a saponification degree ≥95mol% and a viscosity- average polymerization degree ≥1,500 and (B) a clay mineral of the layered structure containing three layered type (2:1) composite layers as basic units, e.g. bentonite, at a concentration of the dissolved component (A) of 1W15wt% and a concentration of the suspended component (B) of 0.7W15wt% and a concentration ratio between the components (A)and (B) adjusted to (1/5)W(8/1) at -6W+40°C, and adjusting the moisture content of the formed gel to 60W95wt% (based on the wet material). The resultant gel is further brought into contact with a water- soluble inorganic salt or water-soluble organic compound (aqueous solution) to give a gel which is not easily frozen or hardened.