PURPOSE: To shorten the process period and express an intended color requested by a user by providing a lower layer consisting of an acrylonitrile butadiene styrene resin sheet containing a dye and an upper layer consisting of a transparent acrylonitrile butadiene styrene resin sheet.

CONSTITUTION: A ski upper surface material 20 is formed by integrally laminating a lower layer 21 consisting of an acrylonitrile butadiene styrene resin sheet containing a dye and an upper layer 22 consisting of a transparent acrylonitrile butadiene styrene resin sheet. The ski upper surface material 20 is fixed onto, for example, the upper surface 31 of a ski 30, and a designing ink 23 is applied thereon, and further a transparent coating material 24 is applied thereon so as to protect the designing ink 23 and obtain a beautiful finish. According to this ski upper surface material 20, as the lower layer sheet 21 is integrally protected by the upper layer sheet 22, it never contact with the solvent of the designing ink 23 applied on the upper surface.