Abstract: Disclosed herein is a cushioning material for packing an object, such as an electrical product, kitchen utensils, an industrial machine, etc., to protect it from outside shocks. In the cushioning material of the present invention, embossments defining spaces are formed in a synthetic resin film constituting the cushioning material, and porous elastic balls are provided in the respective spaces. Thus, the cushioning material of the present invention can be wound in a roll shape while the elastic balls are pressed and reduced in volume. Therefore, a large amount of cushioning material can be loaded when being carried, thereby logistics costs are markedly reduced. Furthermore, the cushioning material of the present invention may be received in a roll casing such that a user can easily handle the cushioning material.