A buffer material includes a pair of impact absorption parts. Each of the pair of impact absorption parts has a first rectangular plate part, which is formed by cutting a predetermined place of the sheet material and is bendable downward along one end edge, and a second rectangular plate part which is concatenated to the other end edge of the first rectangular plate part and has a length in a direction along the other end edge, which is longer than a length in the direction of the first rectangular plate part. Each of the pair of impact absorption parts is formed by bending the first rectangular plate part in a sectional V shape and allowing both end portions of the second rectangular plate part in the direction along the other end edge to be engaged with and held to an upper surface of the support plate part.