To provide a lining material which satisfies various requirements required for the lining material of a pipeline and can be easily manufactured.

The lining material is inserted into the pipeline to be lined turning over under fluid pressure. A cylindrical fiber-reinforced material 3 is inserted into a cylindrical base material 2. The cylindrical fiber-reinforced material 3 comprises two-layered bias yarn layers 8, 9 having bias yarns 11, 12 arranged obliquely in mutually reverse directions for the longitudinal direction, and nonwoven fabric layers 6, 7 arranged inside and outside the two-layered bias yarn layers 8, 9 sandwiching thereof. The bias yarn layers 8, 9 and the nonwoven fabric layers 6, 7 are integrally joined. Since the cylindrical fiber-reinforced material contains the two-layered bias yarn layers inclining in the reverse direction, the lining material possesses high pressure-resistance and flexibility in diameter, and is easily placed in contact with the inside surface of the pipeline. The bias yarn layers are sandwiched by the nonwoven fabric layer, and integrally joined, so that the bias yarn layers can be easily arranged. The cylindrical fiber-reinforced material can be handled as a unit, then it is easy to handle the lining material.