PURPOSE: Provided is a cushioning sheet for a fruit packaging box, which has excellent cushioning effect and beautiful appearance to protect fruits contained in the box and to increase the product value of fruits, and is manufactured at a low cost. CONSTITUTION: The cushioning sheet(100) for a fruit packaging box comprises a foamed sheet(110) having a print layer(130) on the surface thereof and a transparent air cap sheet(120) fused to the surface of the foamed sheet(110). The cushioning sheet(100) is manufactured by the method comprising the steps of: forming a foamed sheet(110); forming a print layer(130) on the surface of the foamed sheet(110); winding the foamed sheet(110) having the print layer(130); disposing the rolled foamed sheet at the lower part of the outlet of an extruder for an air cap sheet and fusing the sheet to the bottom of the extruded air cap sheet(120); and cooling the foamed sheet(110) and the air cap sheet(120), fused to each other.
