There is provided a cell structure, where the outer wall portion has high heat-insulating ability, the cell structural portion has a high temperature rise rate, and a temperature distribution is more uniform, and a method for manufacturing the cell structure. The cell structure 1 includes: a cell structural portion 4 having partition walls forming a plurality of cells extending from one end face to the other end face, and an outer wall portion 5 disposed on an outer peripheral surface of the cell structural portion 4. The outer wall portion 5 has at least a porous layer having a porosity of 40% or more or a porous layer having a hollow body. The manufacturing method can easily manufacture the cell structure.