A cell structure, wherein the heat insulating property of an outer wall part is high, the temperature rising rate of a cell structure part is high, and a temperature distribution is uniformized, and a method of easily manufacturing the cell structure. The cell structure (1) comprises the cell structure part (4) having partition walls forming a plurality of cells communicating from one end face to the other end face thereof and an outer wall part (5) disposed on the outer peripheral surface of the cell structure part (4). The outer wall part (5) comprises at least one porous layer with a porosity of 40% or higher or one porous layer having a hollow body.