To provide a packaging shock absorbing material capable of assuring anti-shock characteristic against an external force, facilitating assembling and packaging work and generating no pollution at all.

This paper packaging shock absorbing material is comprised of L-shaped vertical walls (hereinafter called as L-shaped walls) integrally extending from adjoining two side plates of a belt-like material comprised of four forward, rearward, rightward and leftward side plates and having a box-like leg with one surface at least adjacent to the L-shaped walls being closed by a lid plate, and a plate-like second shock absorbing member having at least one L-shaped through-pass hole (hereinafter called as an L-shaped hole), wherein the L-shaped walls are fitted into the L-shaped hole from one surface of the second shock absorbing member and projected out of the other surface of the second shock absorbing member, the two inner surfaces constituting the L-shaped wall of the first shock absorbing member and the outer surface of the lid plate through the second shock absorbing member are abutted against three surfaces of each of the corners of the packaged item.