PURPOSE: To provide a thermal insulating box having a desired box strength which is efficiently formed.

CONSTITUTION: A flat resin plate to which a vacuum thermal insulating panel 1 is adhered and having a developed shape of an inner box 4 is assembled in such a manner that the vacuum thermal insulating panel 1 may be faced outwardly so as to form the inner box to which the vacuum thermal insulating panel 1 is adhered. The inner box 4 and the outer box 3 are combined to each other with a wider spacing than a thickness of the vacuum thermal insulating panel 1. being left, the spacing is filled with foamed thermal insulating material 5 so as to form a thermal insulated box.