To improve the blackness of urethane foam while preventing the lowering of its strength and to obtain a shading material for a camera made of urethane foam excellent in shading properties.

The shading material 1 for a camera is formed of urethane foam and has the skeleton part 2 of the urethane foam and a black layer 3. The skeleton part 2 forms cavity parts 4 comprising communicated bubbles. The black layer 3 is formed on the surface of the skeleton part 2, comprises a coating material containing at least one black pigment selected from graphite and carbon black and a binder and has 1-25 μm thickness.