To obtain a vinyl chloride-based resin composition for a paste capable of obtaining a uniform cellular material without requiring the changes in processing facility and processing conditions and not generating a swelling phenomenon.

This cellular material is obtained by blending 60-300 pt.wt. plasticizer, 100-500 pt.wt. inorganic filler and a bicarbonate salt based on 100 pts.wt. vinyl chloride-based resin for a paste, pasting a paste sol consisting of the above resin composition, and then blowing at 1.1-1.8 fold blowing ratio. The obtained product is suitable especially as a backing material of a carpet and a sealing material for an automobile.