For forming a coating exhibiting excellent abrasion resistance over a temperature range from low temperature to high temperature, there is provided a method comprising the steps of preparing a metal powder containing a component capable of exhibiting lubricity upon oxidation thereof; oxidizing the metal powder so that the amount of oxygen contained in the metal powder is increased from 6 wt.% to 14 wt.%; and melting or semi-melting the metal powder so as to form on a treatment object a coating having such a structure that in a unit area of molten or semi-molten state, there are distributed regions of 3 wt.% or less oxygen content and regions of 8 wt.% or more oxygen content, the content of oxygen as a whole after the melting or semi-melting in the coating ranging from 5 wt.% to 9 wt.%.