To ensure the simple and effective manufacture of a finishing building material at a low cost by erecting the finishing building material with a decorative face formed on the first surface inside a form and filling the interior of the form on the second surface of the material with concrete.

A finishing building material 1 with a decorative face formed on the first surface is erected inside a form 2 and the interior of the form 2 on the second surface of the finishing building material 1 is filled with concrete. The finishing building material 1 is a flat sheetlike plate such as a porcelain tile, stone or glass and is used as a finishing building material 1 which forms the surface of a cladding for a building structure and also as the finishing building material 1 for the surface of a cladding of a civil engineering structure such as the pedestrian way part of a road. On the decorative face side, an adhesive cover sheet is applied as a protecting coat and on the back face of the decorative face, a groove such as a dovetail groove, an uneven surface or the like is formed entirely so as to enhance the fitting strength to the formed concrete. The form 2 is composed of a bottom form parts 2a, opposed upright side form parts 2b, 2b complying with the width and height of the finishing building material 1 and an end form part 2c installed upright on both ends of the side form parts 2b, 2b, each of these parts being fixed using bolts, nuts B or the like. Thus it is possible to ensure the simple and effective manufacture of the finishing building material at a low cost.