To manufacture a suitable cushioning material by performing a cushioning design corresponding to various electronic measuring instruments.

In manufacturing the cushioning material, two sheets of corrugating medium base paper, which are adjacent to each other with the same liner therebetween, are arranged so that their folds of crest-folded and valley-folded parts are made mutually parallel. Of these two sheets of the corrugating medium base paper, a wave type pattern on one of the sheets of the corrugating medium base paper and a wave type pattern on the other sheet of the corrugating medium base paper are arranged so as to be mutually deviated in a direction which intersects with the direction of the folds. The cushioning performance of the cushioning material to be manufactured is adjusted by the size of a deviation Λin which the wave type patterns on the two sheets of the corrugating medium base paper are deviated from each other.