Human visual system can easily recognize natural surface material categories and can reliably evaluate surface properties such as gloss and transparency. A large number of psychophysical and neurophysiological studies have revealed that these behavioral judgments on surface materials depend on low- and high-level statistical features. In the present study, we investigated how the neural representation of statistical features enables human visual system to recognize material categories, evaluate surface properties, and eventually obtain a complex and rich phenomenal appearance. To achieve this goal, we measured and analyzed VEPs for 191 natural surface images composed of 20 different material categories such as fabric, gravel, and metal. First, we classified the material categories and perceived surface properties from the VEPs using SVM. As a result, the 20 material categories were significantly classified by the VEPs at approximately ∼150 ms and the perceived surface lightness, chromaticity, and smoothness were significantly classified by the VEPs at approximately ∼175 ms, while the glossiness, hardness, and heaviness were significantly classified by the VEPs at approximately 200 ms or later. Subsequent reverse-correlation analysis revealed that the VEPs at short latencies, which classified material categories and perceived surface properties, were highly correlated with low- and high-level global statistical features (PS texture statistics and style information) included in natural surface images. This dynamic correlation supports the idea that material discrimination and evaluation of surface properties are based on neural representations of global image features. To demonstrate this idea more directly, we trained deep generative models (MVAE) that reconstruct the surface image itself from VEPs via style information (gram matrix of the dCNN output). The model successfully reconstructed realistic visual stimuli and some of them were nearly indistinguishable from the original images. These findings suggest that the neural representation of statistical image features, which were reflected even in low-spatial-resolution EEG and formed at short latencies in the visual cortex, not simply enable human visual system to recognize material categories and evaluate surface properties but provides the essential basis for rich and complex phenomenal impressions (qualia) of natural surfaces.