Abstract: A packaging material capable of displaying commodities such as clothes attractively as viewed from both front and rear sides thereof has a single sheet having sheet bodies connected at the front rear sides through a band part. Extension pieces are provided at the right and left sides of the front sheet body through bent parts. Locks are provided at the right and left ends of the extension pieces to lock the extension pieces to each other in the overlapped state. Additional extension pieces are connected at the right and left sides of the rear sheet body through bent parts having a width smaller than that of the band part. Additional locks are provided at the right and left ends of the additional extension pieces to lock the additional extension pieces to each other in the overlapped state, and a slit allows the extension pieces to be locked to each other between the rear sheet body and the bent parts.