To provide a building material having high hardness and abrasion resistance as well as a reduced feeling of heat at the time of contact with a human body and a manufacturing method thereof.SOLUTION: The present invention provides a building material and a manufacturing method thereof. The building material comprises: a base material layer; a porous layer formed on the surface of the base material layer and made up of pores and a resin; and a surface layer formed on the surface of the porous layer, having at least a resin, and being more resin-rich than the porous layer. The building material has a three-layer structure with the porous layer interposed between the base material layer and the surface layer, and by coextruding the three layers the building material is manufactured. Further, the surface layer may be embossed on its surface thereof.SELECTED DRAWING: Figure 1

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