To simultaneously eliminate industrial waste countermeasure and recycling use of shell generated in a large quantity by forming an eraser by incorporating comminuted shell therein.

In the eraser using regenerated vinyl chloride resin in the vinyl chloride resin or part or entirety of the vinyl chloride resin as a base material, comminuted shell is contained therein instead of an inorganic filler or abrasives such as calcium carbonate, chalk, kaolin. Content of the comminuted shell is 55wt.% or less. As the shell, at least one type selected from scallop, pearl oyster, short-neck clam, clam and oyster is used. These shell are comminuted as comminuted shell. Grain size of the comminuted shell is preferably regulated to about 0.1 to 300μm and contained in the eraser.