To provide a packing material that improves impact resistance while utilizing the characteristics of one-sided corrugated board excellent in cushioning property, as it is, and that is not only manufactured at a relatively low cost but is also environmentally friendly.

A paper-tube base sheet 9 is stuck to the entire external surface 7 of the liner 3 of the one-sided corrugated board 6 in which flutes 2 having a wavy form are stuck to the internal surface 5 of the liner 3. The flutes 2 can be bent inside around the extending direction of the grooves 11. The paper-tube base sheet 9 is stuck to the external surface of the liner 3 such that the direction of its long side F is aligned to a direction orthogonal to the extending direction of the grooves 11 of the flutes 2. An extending and overlapping piece 17 projects from the leading-end edge of the one-sided corrugated board 6 as viewed in the direction in which the corrugated board 6 is rolled.