To precisely form a dent of a base to which a member to be inlaid is to be fixedly glued and to improve surface smoothness to prevent the member from partially floating or sinking by correctly positioning the member in manufacturing an inlaid panel material, and in addition, to treat the dent of the base by press-finishing to support formation of inlaid patterns including three- dimensional curved surfaces.

The dent 1a is formed on a position of the base 1 where inlaying is to be designed. After the member to be inlaid 2 is glued and fixed to the dent, lining with a resin material 3 is applied to a rear face of the base 1. In addition, a clear layer 10 is formed on surfaces of the base 1 and the member 2.