The purpose of this experimental study is to develop an water soluble silicone acrylic surface finishing material of car parks. The heavy metal contents test was conducted in order to supply a guideline for developing a top finishing material. As a results, the sample was satisfied with the quality standard regarding heavy metal contents which is prescribed in KS F 3888-2 of En 71-3. As conclusion, this study confirmed that the developed top finishing material could be an optimized material usable for car parks’ deck.