To provide a natural material-looking imitation object which can reproduce a texture of a decayed old tree and a texture of a stone whose surface projection parts are worn flat.

A feeling of a natural material is provided by forming dent parts and projection parts on the surface of a base material to make the texture and by applying to the dent parts different brightness, color saturation and hue from those given to the projection parts. Furthermore, multiple coating layers are formed on the surface of the base material. The coating layers on the surface side except the dent parts are removed. The brightness, the color saturation and the hue of the dent parts are made different from those of the projection parts. Thereby, the coating layers formed on the dent parts are made different from those formed on the projection parts. Accordingly, complex colors similar to the natural material and conforming to the texture can be easily reproduced. The overlapping of the coating layers provides a finish with depth.