PURPOSE: To obtain a wide and grooved plywood at a low cost, to have a certain degree of sense of high class and to prevent the plywood from fine splits.

CONSTITUTION: A plurality of thin plates 14a, 14b and 14c are laminated to form a plywood body 8. After a surface substrate thin plate 10 is laminated on the plywood body 8, and a plurality of recessed grooves 16 are cut and formed approximately in parallel on the surface of the surface substrate thin plate 10. A surface thin plate 12 is laminated on the surface substrate thin plate 10 while pressing it along shapes of the recessed grooves 16 of the surface substrate thin plate 10. Paint 22 is applied to the surface of the surface thin plate 12, and finish treatment is made.