Provided are a material roll and a method for manufacturing the material roll in which lifting between base films and an optical film is hardly generated. Provided is a material roll (R), wherein a first base film (F12), a first pressure-sensitive adhesive layer (F14), an optical film (F11), a second pressure-sensitive adhesive layer (F15) and a second base film (F13) are wounded together in a manner that said layers are laminated in said order from outer side. An adhesive power A of the first pressure-sensitive adhesive layer (F14) at an interface on the first base film (F12) side, an adhesive power B of the first pressure-sensitive adhesive layer (F14) at an interface on the optical film (F11) side, an adhesive power C of the second pressure-sensitive adhesive layer (F15) at an interface on the optical film (F11) side, and an adhesive power D of the second pressure-sensitive adhesive layer (F15) at an interface on the second base film (F13) side satisfy the relationships A