To reduce manufacturing cost of a tile which is usable not only for exterior but also for interior by crushing Indian sandstone into a sand at a local mining site and after gathering, and transporting, reprocessing it together with raw sand into sandstone in Japanese territory.

The raw stone of the Indian sandstone is crushed into sandy state, transported with raw sand to Japanese territory, injected with chemicals at a factory, formed and baked so as to be provided with a water-proof and a fire resistant properties, and water polished. Thereby, a construction material for exterior and interior is obtained.