To provide a packing shock absorbing material having a less amount of useless segment in which it can be cut safely and easily without using any cutting tool such as a cutter and surplus material can be effectively used as a shock absorbing material.

A packing shock absorbing material 1 comprises two vertical sides 2, 2 that are parallel to each other and two lateral sides 3, 3 crossing with the vertical sides at a right angle and comprises of a plate member of a foamed resin formed into a rectangular shape having a predetermined thickness. It is provided with at least one longitudinal groove 21 cut in parallel with an entire length of the vertical side 2 and at least one lateral groove 31 cut in parallel over an entire length of the lateral side 3 and it can be forcedly cut and separated at each of the aforesaid grooves 21, 31 into a plurality of blocks by a predetermined bending force.