To provide a shock-absorbing material of high strength having shock-absorbing performance equivalent to that of a known shock-absorbing material without forming uneven structure or bubbles by using a hard and flexible plate of excellent strength as a component.

Square punched holes 2' and 2" of the same dimension are arrayed in the longitudinal and transverse directions at equal intervals. A shock-absorbing material formed of a hard and flexible plate is folded in one direction along center lines 3 and 3' to connect middle points of the sides of adjacent punched holes, and opposite to the direction along an extension line of the sides of adjacent punched holes to form roof-shaped ridges 6 and 6' which are expandable in the longitudinal and right-to-left directions.