PROBLEM TO BE SOLVED: To naturally form a bark with good hand touch and light weight by winding a crepe material on an outer periphery of a cylindrical core material, and forming a foamed bark made of a colored foamed plastic on its outer surface. SOLUTION: A crepe material 4 is wound in a coating state on an outer periphery of a paper tube core material 1 through a double-sided adhesive tape 5. Thereafter, the outer surface of the material 4 is coated with a foamed polyurethane resin mixed with a coloring agent and a foaming agent, dried, then heated and formed in an atmosphere of about 150 deg.C, and a foamed bark 6 made of a colored foamed plastic is integrally molded. Then, an outer surface of the mark 6 is coated with an overcoating varnish, and dried. In this case, since the material 1 is formed of the cylindrical paper tube, it is not only light weight and convenient to handle but also the bark 6 is foamed of the foamed plastic, and hence an appearance shape of the bark 6 becomes natural.
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