To obtain a protective transparent coating for building material surface having excellent wear resistance, high strength or the like by forming a composite sheet by burying and fixing solid glass balls in a specified state in a resin having flexibility in a specified state on one face of a thin-gage transparent plastic film having a specified performance.

A composite resin coating 2, which has appropriate flexibility and post-release characteristics with a plastic film 1, is formed on one side of the plastic film 1 as a substrate having strength and uniformity. In a transparent resin 2 of the composite resin coating having flexibility, inorganic, transparent, and high-strength spherical solid glass balls 3 forms a layer, so that tops of all solid glass balls 3 are adjacent and butted to the surface of the film 1, and that the solid glass balls 3 are mutually adjacent and butted for forming one layer in almost buried state. The solid glass balls 3 used here have generally uniform diameters in a range of comparatively medium and large diameters of approximately 0.03-0.3 mm.