<p>A ligneous finishing material used as a surface finishing material for a floor and as a surface material for furniture, and manufactured by laminating a sheet obtained by impregnating a resin-impregnable base sheet material with a thermosetting resin on a base board, laminating a resin-impregnable decorative material on this sheet, and bonding the laminated sheets to each other by thermally pressing the same. When a phenol resin having a flow rate in a prepreg state of 2-50 % is used as the thermosetting resin, a ligneous finishing material of a low price and a high scratch resistance can be obtained.</p>
