There are disclosed an artificial marble containing pellet-shaped transparent chips, obtained by coating the outer surface of an internal transparent resin layer with a resin layer containing a filler having a high specific gravity using co-extrusion, and a process for preparing the same. The artificial marble using the transparent chips as coloring chips, thus not causing the occurrence of layer separation of the transparent chips, which conventionally occurred in an artificial marble using transparent chips made of a single component, being distinguished from a conventional artificial marble made of combination of the single-colored chips, and expressing a pattern similar to a natural granite.