PURPOSE: To obtain the titled clear lacquer having excellent impact strength and adhesiveness, by a method wherein an emulsion of a mineral oil or a vegetable oil is mixed with an emulsion of ethyl acrylate monomer; a small amount of a leveling agent, an emulsion of an animal wax and other additives are mixed with the above mixed emulsion, and then a dispersant and an anti- foaming agent are added to the resulting mixt.

CONSTITUTION: An emulsion of ethyl acrylate monomer (B) is mixed with an emulsion of a mineral oil or a vegetable oil (A) such as coconut oil, rice bean oil or a mineral oil. A small amount of a leveling agent (C) such as sodium dehydroacetate is added to the mixt. Further, an emulsion of an animal wax (D), paraffin wax (E), glycerin (F) and absolute alcohol (G) are mixed with the mixt. Then a dispersant and an anti-foaming agent are added to the mixt. to produce the desired clear lacquer for protective coating of wooden products. The component (B) is added to the component (A) which is poor in adhesiveness and impact resistance to improve the properties of the component (A). Both components are easily mixed together, because both components are emulsified. By the addition of the component (C), rotproofing property is improved. By the addition of the component (G), a decrease in gloss and a reduction in adhesiveness can be prevented, a quick-drying product is obtd., and the penetration of the clear lacquer into wood is improved.