Abstract: The present invention is directed toward the production of a roller or rollers which impart to plastic material in strip form and of indeterminate length a surface resembling a sueded material. The produced surface is seamless and continuous. Heretofore plastic material to reproduce sueded finish was not and could not be produced with an embossing roller since an embossing roller did not reproduce the genuine suede look or feel. Hand engraved rollers, etched rollers and the like have failed to give a genuine suede look to plastic material and sheeting. Small area sections may be reproduced by hand engraved flat plates then abrading of sheet or roll material which is expensive and wasteful has also been accomplished. Embossing rolls have been used for producing special surfaces such as skin reproductions for example, lizzard, alligator, etc.