To provide a packaging material having excellent sealing property in a gable-top paper container, which does not influence taste of contents.

As a wetted layer 8, an ethylene-α-olefin copolymer which is polymerized by using a single-site catalyst and a polyethylene 7 having a density of 0.925-0.965 are formed into a film by co-extrusion method, which is stuck to a paper container base material so as to make the ethylene-α-olefin copolymer layer come into contact with liquid. A ratio of thickness between the wetted layer and the polyethylene layer having the density of 0.925-0.965 is set to (1-5):1.