PURPOSE: To relax the effect of unevenness on the main body part of a base layer by selecting a material having a slight compression flange provided to the surface part thereof or bonding a stress dispersing material to said surface layer to form a base layer and forming a synthetic resin material to the surface of said base layer to apply embossing press to the surface coating layer.

CONSTITUTION: A surface coating layer 12 is applied and spread to the surface of a base layer 4 formed by bonding a stress dispersing material 5 and a decorative material 6 to a material plate 4a in a superposed state and embossing for imparting an uneven shape is subsequently applied to said layer 12. In the base layer 4, the material plate 4a such as various board materials, plywood, a fiberboard, a metal plate or a synthetic resin plate can be used. However, it is necessary to provide a slight compression flange to the surface part of said plate 4a in order to form the plate 4a into the base layer 4 and the material itself thereof has compressibility or the stress dispersing material 5 is bonded to the surface part of the hard material plate 4a. The decorative material 5 is bonded to the surface part of the hard material plate 4a. The decorative material 6 is a sheet like article composed of a stretched sheet of a synthetic resin material such as a vinyl chloride resin, paper or cloth and the surface coating layer 12 is formed by spreading and applying the synthetic resin material 7 to the decorative material 6 and a polyester or melamine resin is used.