This invention relates to a joss paper and its manufacturing method, which includes a plurality of tinsels and a burnable media. The film-like tinsels are made of gold, silver, copper, tin or other good ductility alloy material and the amount of the tinsels (such as 88, 100, 168, or 188 pieces) have a certain value. The upper protective paper layer is covered on the upper surface of the tinsels and the lower protective paper layer is provided on the lower surface of the tinsels, and to coat with glue on one or more sides of said tinsels, upper and lower protective paper layer for connecting adjacent tinsels and use cutting equipment to cut the tinsels to the desired size, or surrounding the side of the tinsels by a protective paper to cover the side of the tinsels. Finally, to combine the tinsels and the burnable media by using a small amount of the burnable media to form the joss paper with a certain value, environmental protection, homage the gods and reverence for his ancestors.本發明之祭祀用紙之製法及結構，至少包含：將由金、銀、銅、錫或其他延展性良好的合金材等製成薄膜狀之金屬箔，以預先設定之一以上之金屬薄，如88、100、168、188等形成一定價值的複數金屬箔，並於複數金屬箔的上表面以上保護紙層覆蓋，再將複數金屬箔的下表面固定於下保護紙層(如雙面膠材)上方，再於上保護紙層、複數金屬箔及下保護紙層之一或一以上之邊面噴膠，讓相鄰之金屬箔互相結合成一體，最終再以切割設備將複數金屬箔切割成所需之刈數(規格)，或於複數金屬箔的邊側以環側保護紙環繞包覆，再將該複數金屬箔與各種可燃燒的材質製成之媒材相結合，即可以少量之媒材表示一定價值之祭祀用紙，既符合環保又可禮敬神明、慎終追遠之目的。
