PURPOSE: To manufacture effciently a release material of good embossing properties at the time of embossing and also good high temperature repeating release properties and good transfer gloss.

CONSTITUTION: A substrate with its surface processed with recessed and projected embosses, a radiation cured resin layer along the recessed and projected surface of the substrate and a composition of silicone resin containing acryloil radical along the recessed and projected surface of the radiation cured resin layer are formed on a release material for embossing. The recesses and projections of an emboss roll can be processed without being embedded by the cleaning section of silicone resin, and uniform patterns can be embossed for a long time at the time of manufacturing the release material by said arrangement. The recesses and projections are fixed by the radiation curing resin layer, and the repeating release properties and embossing properties under the high temperature are good.