An excellent surface finishing material for indoor and outdoor facilities which ensures a given usable operating time and suppressed adhesion of the surface after curing is produced by reacting an A-side composed mainly of a urethane prepolymer having terminal isocyanate groups and a B-side composed mainly of a polyol containing a crosslinker and a filler. The prepolymer is the reaction product of a polyisocyanate composed of at least 50% by weight 2,4'-MI with a polyol. The filler contains an acid filler having a pH of less than 7.