An object is to provide a covering material and a covering structure of a robot gripping portion capable of providing proper gripping performance depending on various objects to be gripped so as to grip the objects and is solved by a covering material disposed on a surface of a base material 11 having a function of gripping an object, including an inner layer 121 made up of an elastic body and an outer layer 122 made up of an elastic body coming into contact with the object when gripping the object on a surface of the inner layer 121, the inner layer 121 being made up of the elastic body having a tackiness and having a hardness lower than the outer layer 122, the outer layer 122 having one or more penetrating portions 13 penetrating to the inner layer 121 such that when a stress acts at the time of gripping of the object, a portion of the inner layer 122 enters the penetrating portion 13 or protrudes from the penetrating portion 13 depending on a magnitude of the stress.