To solve a problem that much labor is taken for coating a front surface, a rear surface and a round shaped part of straight lumber because of its final coating finish though a conventional member for a counter manufactured by planing straight lumber or the like.

At the first process, a first material 2 and a second material 3 are prepared. The first material 2 is composed of a plane square board material 2A and a sliced veneer 2B bonded to the surface of the board material 2A and a coated surface 2B1 is formed on the surface of the sliced veneer 2B. The second material 3 is composed of a left equally quartered cut material 3A and a right equally quartered cut material 3B. At the second process, a flute part 2A1 is formed on the first material 2 under the condition of leaving the sliced veneer to compose a left side board material 2A2 and a right side board material 2A3. At the third process, a vertical surface 3A2 of the left equally quartered cut material 3A is bonded to the left side board material 2A2 and a vertical surface 3B2 of the equally quartered cut material 3B is bonded to the right side board material 2A3. At the fourth process, the right side board material 2A3 is bent and bonded to the left side board material 2A2.