This invention relates to a process for the preparation of the surface material and the surface material, in particular, heating and pressurizing a non-coating method By forming the embossed using the viscosity, and is embossed on the surface material of the wear resistance and scratch resistance, such as a transparent sheet that can improve the production method and the embossing of the surface material formed on the surface material is formed. Embossing the surface material of the manufacturing method is formed on the transparent sheet of the present invention includes a supply step of supplying a sheet of a transparent synthetic resin material, and; When the sheet is adhered to the panel and the printing step of printing a pattern on; And a coating step of forming a coating layer by coating a transparent coating on the upper surface of the sheet; And a drying step of drying the coated sheet; Jidoe done in the dry sheet as a winding step of winding, in the coating step is characterized by forming a coating layer of the embossed shape by the viscosity of the coating agent. ;
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