TECHNOLOGY FOCUS - POLYMERS - Preferred Components: The polyol is polycarbonate polyol, polyester polyol, polyether polyol or alcohol modified polysilicone. The hydroxyl value of the polyol is 30-400 (preferably 100-250) mgKOH/g. The hydroxyl value of the acrylic resin is 70-250 (preferably 100-250) mgKOH/g. An existence rate of a fluorine atom of the acrylic resin is 0.1-50 (preferably 1-20) wt.%. The acrylic resin is constituted by a constitutional unit derived from a monomer having a 3-17 fluorine atom. The ratio of total molar amount of the hydroxyl group contained in the total acrylic resin used for polymerization and total molar amount of the hydroxyl group contained in the total polyol used for polymerization is 0.1 to 10 (preferably 0.5-3). EXAMPLE - A monomer solution containing 95 parts of hydroxyethyl methacrylate (HEMA), 510 parts of PLACCEL FM 3 (RTM: epsilon caprolactone modified hydroxyethyl methacrylate), 330 parts of FAMAC6 (RTM: 2-(perfluorohexyl)ethyl methacrylate), 210 parts of butyl methacrylate (BMA), 27 parts benzoyl peroxide (BPO), and 300 parts methylethyl ketone (MEK) was put into a dropping funnel, and dropped over 3 hours while stirring under nitrogen reflux to perform polymerization. In addition, liquid consisting of 80 parts of MEK and 4 parts of BPO was dropped over 1 hour and the reaction was completed to form acrylic resin prepolymer was synthesized. To that 103 parts of ETERNACOLL UH-100 (RTM: polycarbonate polyol) and 7.5 parts of Duranate TKA100 (RTM: polyisocyanurate body of hexamethylene diisocyanate) was added and defoaming was performed for 10 minutes under the reduced pressure. The resultant was casted on a polyimide film having a thickness of 75 mu m and cured for 1 hour at 85 degrees C., and further cured for 30 minutes at 130 degrees C to obtain a resin material having thickness 40 mu m and molecular weight 1000. The obtained resin material was set on TRIBOGEAR (RTM: a friction tester). A sapphire needle having curvature of 0.05 was made to move 3 cm on the resin layer sample at a constant speed (weight 50 g). No scratches were obtained after two hours.