Abstract: A composite structural material suitable, for example, as a replacement for wooden boards, sheets, or posts, is disclosed. It comprises a dimensionally stable core material substantially surrounded by a dimensionally stable, laminar covering that is adherent to the core material. The laminar covering is comprised of at least one band of substantially parallel reinforcing cords bonded to at least one layer of a dimensionally stable web material selected from the group consisting of rigidified paper and rigidified cloth. Preferably the band of reinforcing cords is sandwiched between two layers of rigidified paper or cloth. The core material can be, for example, a foamed synthetic resin with or without filler. A continuous process for manufacturing the material is disclosed.