To provide a honeycomb structure used for a cleaning device cleaning exhaust gas from an engine which does not requires welding works and which is hard to generate film-out phenomenon.

In the honeycomb structures A, B, slits 6 having predetermined dimensions are formed zigzag with a predetermined distance in a specified position of a sheet member 1 and folding recessed lines 3 and protrusive lines 2 in the direction substantially orthogonal to the slits 6 are formed. The sheet member is folded to form ridges and bottoms while using the slits 6 as references and folded while using the recessed and protrusive lines as references. The manufacturing method includes a process in which slits 6 are formed at specified positions of the sheet member 1, a process in which folding recessed fines 3 and protrusive lines 2 are formed in the direction substantially orthogonal to the slits 6, and a process in which the sheet member 1 is folded to form ridge lines and bottom lines while using the slits 6 as references.