To manufacture an internally wrapping material suitable for a cushion and bedding equipment wherein it is light-weighted, excellent in elasticity, air permeability, heat insulation property and the like and effects peculiar to Japanese cypress are provided by thinly shaving Japanese cypress lumber.

A straight grain surface of Japanese cypress lumber wherein a notch is applied at equal intervals, is thinly shaved from a tree root to a tree tip and curled in a cigar-shape. A Japanese cypress pack is manufactured by filling the Japanese cypress curl manufactured thus into a small bag, and a required pieces thereof are sewn up in length and breadth to make the internally wrapping material for the cushion and bedding equipment.