PURPOSE: To provide a sheet form packaging material which can cope with an irregular article also, the manufacture of which is simple and easy to be extremely advantageous economically, which can be stacked as a sheet at the time of storage and transport without requiring a large space, and can easily package an article.

CONSTITUTION: On a flexible base sheet of which the major body is a synthetic resin foamed body, arc shaped incisions 30 are marked into a circular line with connecting parts, and a large number of such circular lines 20 are formed into a concentric form with a fixed interval to constitute an article storage part 11.