To manufacture a wood wool/wood piece/pearlite cement plate of three layer structure of improved characteristics such as strength, screw retention force, decoration properties, moisture permeation resistance and others in addition to improved sound insulating properties and provide a manufacturing method thereof.

A wood wool/wood piece/pearlite cement plate 10 is constituted of three layers of a cement layer 12 as a back layer, a wood wool/cement/ pearlite layer 14 as an intermediate layer and a wood piece/cement layer 16 as a surface layer. As the wood wool/wood piece/pearlite cement plate 10 is of three-layer structure, not only sound insulating properties but also characteristics such as strength, screw retention force, decoration properties, moisture permeation resistance and others are improved. As the surface layer 16 is dense, water is hard to permeate therein and a coating material can be easily fixed thereon.