To enable a photograph to be fixed to a lining material in a state as flat as a mirror easily and securely by an inexperienced person by arranging adhesive layers on both sides of a resin sheet or a paper sheet and fixing a strippable paper to each adhesive layer.

The lining material 1 comprises a base plate 2, a thin resin or paper sheet 3, and the strippable paper 4, and the adhesive layers 5, 6 interposed between the baseplate 2 and the sheet 3 and between the sheet 3 and the strippable paper 4. One side or both sides of the sheet 3 are subjected to roughening treatment, such as sand blast treatment, to form wholly finely rough faces. When the lining material 1 is used, the strippable paper is peeled off a photograph is placed on it and the photograph is pressed from above, and since the excess adhesive is expelled to the inside of the roughed face, trouble caused by that the excess adhesive solidifies here and there and these parts rise and impair the flatness of the whole parts of the photograph can be avoided. When the reverse side of the resin sheet 3 is also roughed, such trouble can be restrained on the reverse side.