PURPOSE:To prevent increase of environmental pollution at the time of disposal after use by a method wherein filler material of grain hulls are housed in a recess of resin sheet, and a fiber layer is formed all over an exposed surface of the filler material. CONSTITUTION:A packing sheet 10 is made of a resin sheet 12 in which recesses and projections are formed integrally, for example, recesses 22 and 24 which are outlined corresponding to a figure of a dryer 18 which is one article and that of another article 20. In the recesses formed on the rearside of the resin sheet 12 at positions corresponding to the projections on the other surface, filler material of grain hulls 36 formed of grain hulls adhered together and shaped corresponding to the figure of the recess is housed. Then fiber material is covered over an exposed surface 37 of the filler material 36 on the other side of the resin sheet 12, so that a net-like fiber layer 38 can be formed all over the exposed surface 37. With its article-receivable recesses reinforced, the tray can be made at a low cost and is free from noxious gas when burned.