PURPOSE: To improve the scratching resistance of a steel sheet with the hair line pattern by forming the marking of hair line on the surface of the steel sheet and also executing nitriding treatment.

CONSTITUTION: At the time of manufacturing the steel sheet with the hair line pattern on the surface which is most commonly used for various kinds of construction materials, business machinery, electric machinery and apparatus, etc., the hair line pattern is formed on the surface and also nitriding treatment is executed. Hair line working is executed by pressing a pad contg. an abrasive material against the steel sheet and making fine grazes in the longitudinal direction of the steel sheet, next, finish rolling is executed using sintered carbide rolls with the smooth circumferential surface and nitriding treatment is executed. In this way, the hardness of outer layer of the surface layer of steel is raised and the steel sheet with the of hair line pattern which is hardly scratched as compared to a conventional product and has excellent scratching resistance can be manufactured.