A cell packing material and a method of manufacturing the same are provided. More particularly, a cell packing material including a sealant layer, a gas barrier layer formed on the sealant layer, and an outer layer formed on the gas barrier layer, the outer layer including a polyrotaxane-based compound, and a method of manufacturing the same are provided. The cell packing material includes the outer layer having excellent elongation, scratch resistance, and chemical resistance, and thus can be easily molded into a pouch, and exhibit improved durability, and the like.