Through the increasing of social economies and cultural activities, the Food service industry have been growing up steadily in spite of low economic activity. This is owing to increasing income, participation of women in public affairs and a dual-income family, automobile culture, desire for healthful food, shorten working hours, changing of cultural style. Moreover, the recent importance of Interior finishing materials by means of fire in the Restaurant, legal fractional multiple use business establishment are recognized of publicity. Therefore, This Study aim object at probing into the characteristic of Interior finishing material and then analysing the characteristics of space and material according to the typical distribution. In the Interior planning of Restaurant, firstly it is need to probe the Characteristics of interior finishing material at the basic element. This study is going to apprehend the constitution of space and difference of proportion or a point of sameness in the characteristics of material. Moreover, the recent importance of Interior finishing materials by means of fire in the Restaurant, legal fractional multiple use business establishment are recognized of publicity. Throughout probe and analysing, it can append more efficiency and elasticity in the usage of interior finishing material.