To provide a shock absorbing material manufacturing method for surely obtaining a shock absorbing material of excellent strength and shock absorbability by adequately pressing a cylindrical body, and a shock absorbing material which is manufactured by the shock absorbing material manufacturing method and adequately supports an article to be packaged in a packaging container and protects the article from shock.

A plurality of sheet-like bodies are laminated to form a cylindrical body. An adhesive is hardened and cut to a predetermined length, and pressed by an inner die 51 and outer dies 52, 53 and 54 while heating the moistened cylindrical body 40 at an adequate temperature, and a substantially cylindrical body of substantially L-shaped section forming a shock absorbing material is obtained. The cylindrical body 40 is deformed in a predetermined sectional shape without generating any breakage or cracks in each layer. In addition, the nature of the adhesive to adhere each layer is not changed before and after the pressurization, and the adhered condition is maintained even after the pressing. The strength as a laminated body is maintained without separation of each layer, and the buffer 1 of excellent shock resistance is reliably manufactured.