Abstract: The present invention discloses a gel mat and a method for manufacturing the same. The purpose thereof is to provide a gel mat which features simple manufacturing process, low cost, ease of use, high reliability, and freedom from possible damage in case of being pierced or depressed with a pressure, and a method for manufacturing the same. The gel mat includes a hermetically sealed bag which is constituted by two layers of a film material, the bag being packed with gel flakes. Said method for manufacturing a gel mat comprises the steps of preparation of material, bag making, monomer solution pouring, heating for solidification, and inspection and packaging in this order. The present invention adopts a gel instead of water, which is conventionally used, for producing a flake gel mat the external surfaces of which are inside a bag; the gel is a colloid obtained by polymerizing the organic matter; approx. 70% of the gel is constituted by water; and thus the gel mat has an extremely good endothermic performance.