Abstract: Shipping carton liner and method for making the same, which consists of a unitary sheet of synthetic plastic foam composed of a pluality of panels separated by grooves or score lines of sufficient depth and of a configuration to enable the panels to be swung from coplanar to mutually perpendicular orientation. A resilient layer is applied to the foam, at least along the score line portions thereof and is characterized by a tear strength and flexibility greater than said foam. In one embodiment, the resilient layer is obtained by forming a densified skin on the surface of the foam. The layer of resilient material and the score lines form a hinge for the pivotal movement of the panels. Apparatus is also provided for fabricatng such liners or cartons.