The usage of corrugated cardboard for packing material is increasing in these days because it is light and easy to manufacture packing boxes. However, the structure analysis of packing boxes, made of cardboard, is not well carried. The reason can be deduced that its mechanical properties for structure analysis are not well known. The cardboards are made different shapes with various types of raw materials that are paper-based compound. In addition, the cardboards are considered to be orthotropic material. This research finds mechanical properties of triple layered cardboard which is composed of outer liner and inner liner. The moduli of elasticity and of shear for liners are found from tension test and T-Peel test. The mechanical properties of the cardboard are calculated using the super position method and equivalent evaluation method.