Abstract: A frame for receiving photographs, calligraphy or the like has a core panel using a lightweight board as the core material and a sheet-like cover circumferentially covering the outer periphery of the core panel. A cutout portion for insertion, through which a photograph or the like is inserted from a side, is provided in a front face of the covering sheet such that one side of the cutout portion is in contact with an edge of the lightweight board. On the sheet-like cover are provided parallel creases used for the circumferential covering and cover-fixing member for detachably fixing the covering state. A cutout window slightly smaller than a work piece is provided in a front face of the sheet-like cover. The front face of the sheet-like cover is laid over and united with the front face of the core panel.

Abstract: A mat for a frame includes a mat frame made of frame elements, each having a foaming synthetic resin substrate which has predetermined thickness and width and which is covered by a neutral paper. The frame elements are cut at a predetermined length and a predetermined angle to form a predetermined shape of a mat frame.