PURPOSE: To twist paper which is cut small into paper yarn, to cause the paper to display sufficient water-repellent efficiency and stain-proofness in a flooring coating material and, at the same time, to reduce the amount of resin and water-repellent agent used in a manufacturing process in manufacturing the flooring coating material made by weaving the paper yarn.

CONSTITUTION: Paper is twisted into paper yarn. The paper yarn is impregnated into synthetic resin liquid to dry. The paper yarn is dipped into mixing liquid of the synthetic resin liquid with water-repellent agent, and it is dried.