To provide a concrete foundation material, a concrete foundation structure and a concrete foundation construction method capable of having large strength and good work efficiency at a lower cost.

The concrete foundation material 2 is composed of a substrate 11 and a sheathing board 12. The sheathing board 12 is vertically provided to the upper surface of the substrate 11 by combining with the substrate 11. The substrate 11 has a form groove 11a for holding a form plate 3 on the upper surface in parallel with the sheathing plate 12. The concrete foundation structure 1 has the concrete foundation material 2, the form plate 3, a plinth block member 4A and a concrete material 9. The form plate 3 is held by the form groove 11a and vertically provided to the upper surface of the substrate 11. The plinth block member 4A connects the form plate 3 to the sheathing board 12 to fix. The concrete material 9 is placed between the form plate 3 and the sheathing board 12.