To provide a surface decorative material for a building or structure, which is constituted so that the multicolor pattern of a second coating material layer is seen through a first coating material layer and mica thin pieces efficiently appear on the surface of the decorative material and cleavage planes of mica thin pieces are present almost along the surface of the decorative material and has a natural stone like pattern sufficiently developing scaly brightness, and a method for manufacturing the same.

A first coating material 3 containing a synthetic resin emulsion and mica thin pieces 2 is relatively thinly applied to a form 10, of which the inside undersurface having releasability has an uneven shape, to be dried and a second coating material (having hues of three colors 5a, 5b and 5c) containing synthetic resin emulsions different in hue and aggregate 4 is applied to the first coating material layer to be dried. Thereafter, a composite decorative layer consisting of the first and second coating material layers 3 and 5 is detached from the form and an adhesive is applied to the back surface of the second coating material layer 5 and/or a reinforcing layer 12 to bond the composite decorative layer and the reinforcing layer 12.