Abstract: A wrapping material includes a substrate and a buffer layer, wherein the substrate has a first lateral edge and a second lateral edge, and the buffer layer has a third lateral edge and a fourth lateral edge. The buffer layer is stacked on the substrate. The first lateral edge of the substrate is tightly merged with the third lateral edge of the buffer layer, and the second lateral edge of the substrate is tightly merged with the fourth lateral edge of the buffer layer. A method of making a wrapping material includes: providing a substrate; stacking a buffer layer on the substrate; using a thermal cutting tool to cut the stacked substrate and buffer layer so that the substrate and the buffer layer are tightly merged at where they are cut as being melted by heat.