This invention provides a rubber-coated stainless steel plate suitable as a gasket core material with excellent adhesion to the rubber layer, a method of manufacturing the same, and a gasket comprising the rubber-coated stainless steel plate. The following are provided by the present invention: a stainless steel plate having a roughened surface on which chrome hydroxide, chrome oxide, iron hydroxide, and iron oxide are deposited; a rubber-coated stainless steel plate formed by coating the surface of the stainless steel plate with a rubber layer; a gasket comprising the rubber-coated stainless steel plate; and a method of manufacturing the stainless steel plate, wherein the stainless steel plate is roughened with at least one of chemical roughening and electrochemical roughening and is then subjected to cathode electrolytic treatment in an alkaline solution.