A gasket having such a structure as PTFE sheets or inorganic sheets are laminated and bonded to the opposite surfaces of a core material, i.e. a metal thin plate provided with a concentric wave pattern, in which long term stabilized sealing performance is secured for low to high fastening load. When the valley portion (11a) of a metal thin plate (11), which is an air gap conventionally, is filled with a powder sealing material (14) and the portion (11a) is buried from the beginning, the PTFE sheets (12, 13) or inorganic sheets (32, 33) at the valley portion (11a) of the metal thin plate (11), which could not be compressed conventionally with a low fastening load, are compressed and fastening surface pressure is secured over the whole surface with low fastening load. Furthermore, conventionally large deformation of the sheet is controlled and thinner PTFE sheets (12, 13) or inorganic sheets (32, 33) can be used by preventing the low fluidity PTFE sheet or inorganic sheet from being broken even if a high fastening load is applied.