Wood polymer/plastic composite material having transparent surface layer

The present invention relates to a wood polymer/plastic composite material having a transparent surface layer, which can enhance physical properties of a product by additionally providing the transparent surface layer on the peripheral surfaces of the wood polymer/plastic composite material through an application of a multi-extrusion technique. To this end, the present invention comprises: an inner layer (11) manufactured by using a mixture in which one or a plurality of wood flour, wood chips, and long fiber, which are main materials, are selectively introduced and mixed; and a surface layer (12) formed on the peripheral surfaces of the of the inner layer (11). According to the present invention, the physical properties of the product can be enhanced by additionally providing the transparent surface layer on the peripheral surfaces of the wood polymer/plastic composite material through the application of the multi-extrusion method, and the advantages of preventing slipping, surface scratches, and pollution can be provided.