<p>A packaging material having a paper layer and, laminated thereon, a first coating layer, wherein the first coating layer comprises a first material and a second material wherein the first material is natural rubber or its derivative and the second material is selected from among a natural resin, a natural wax and their derivatives which are capable of permeating into paper; and the packaging material which further has a second coating layer laminated on the first coating layer which comprises a biodegradable material and exhibits oil resistance.</p>
