PURPOSE: To transfer a fine pattern to a base material to be worked without impairing the fine pattern by forming a holding layer consisting of an water- insoluble cellulose delivertive on the surface of a supporting base material and forming a hardened mask pattern layer consisting of a photosensitive resin component.

CONSTITUTION: The holding layer consisting of the water-insoluble cellulose derivative is formed on the surface of the supporting body and then the mask pattern layer formed by hardening the photosensitive resin component is formed on the holding layer to obtain a solid surface working mask transferring material. For the water-insoluble transferring material to be used as the holding layer, alkyl cellulose or the ester of cellulose and monocarbooxylic acid is used. These cellulose derivatives themselves have no adhesiveness, but have strong adhesive force to the mask pattern layer. In addition, these cellulose derivatives can be easily separated from the supporting body and is damaged by sandblast. Consequently, sandblasted superior engraving is obtained on the surface to be worked.