A total of 177 roads have been lined up to be reconstructed this financial year, Surrey County Council said.
The remaining roads in the Â£100m project will be dealt with over the following two financial years.
Each of the roads will have "better, longer-lasting surfaces" and will be guaranteed to last 10 years.
Work planned for this year includes the Godstone and Farnham bypasses, the Scilly Isles roundabout in Esher, West Street in Dorking, and Staines Road West in  Sunbury Common.

The senior west London coroner Chinyere Inyama "inadvertently disposed" of a 30-page document of evidence against the chief suspect Arnis Zalkalns in November, police said.
The Metropolitan Police Service (MPS) tried to recover the file but concluded it had probably been destroyed.
Alice went missing in August and her body was found in a river in September.
Her family said they were "extremely concerned, bewildered and angry" that highly sensitive information about Alice had been lost.
The force said the search for the missing 14-year-old was the largest investigation it had undertaken since the 7 July 2005 bomb attacks in London. Her body was found in the River Brent on 30 September 2014.
The body of Arnis Zalkalns, 41, from Latvia, was found on 4 October, decomposed in woodland in west London.
A post-mortem examination found he died from hanging.
The following month, a copy of the police file against him was lost.
Alice's family said: "We have looked to the police and coroner to help us through our awful loss. Yet now we learn they - either independently or together - have withheld from us the loss of this terribly sensitive information about Alice.
"We are extremely concerned, bewildered and angry, and we have asked for a full written explanation as to what exactly happened and why we were not told."
A spokesman for the Met said: "In November 2014 the MPS was informed by HM Coroner, London West, that he had inadvertently disposed of a single document relating to the police evidence against Arnis Zalkalns.
"An investigation to recover it was undertaken. This concluded that it was highly likely it had been destroyed as waste."
Police said details of the evidence against Zalkalns was provided to the media in January with the agreement of the CPS and the coroner.
The coroner was given the file to assist in his preparations for the inquests into Alice Gross and Zalkalns' deaths.
The Ministry of Justice said: "This clearly appears to be a troubling incident. A full investigation is now under way."

Konta, who won 21 of her previous 22 matches and beat world number two Simona Halep on Wednesday, served for a place in the last four in the decider.
However American Williams, 35, won four games on the trot to set up a semi-final against Roberta Vinci.
Konta's form will see the 24-year-old take over as British number one.
She started the year 150th in the world but is now 66th and will next week pass compatriot Heather Watson in the rankings.
Williams, the current world number 24, has won seven Grand Slams since turning professional in October 1994.
"I went on court to win and to do my best," said Konta. "I gave my all. It just wasn't enough.
"I lost to a pretty incredible champion. She played an incredible match. I just feel very fortunate that I got to share the court with her."
Konta made Williams work hard for the victory, becoming the first person to take a set off her at the Wuhan Open after losing the first.
She then led 5-3 in the final set and looked on course to record another upset at the tournament.
However Williams drew upon all of her experience to grind out the victory, coming out on top in a breathtaking final game that saw the crowd applaud midway through one particularly impressive rally.
"Johanna played so well. She has had a wonderful summer," said Williams.
"It seemed like I was finished but I felt the energy from the crowd."

The flight was from Aberdeen to Wick.
More follows.
More than 800 roads in Surrey are to be given "pothole proof" coatings over the next three years in an initiative to overhaul more than 300 miles of road.
[NEXT_CONCEPT]
A copy of the police investigation file into the murder of schoolgirl Alice Gross was left by a coroner on a train.
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Britain's Johanna Konta was beaten 6-4 3-6 7-5 by former world number one Venus Williams in the quarter-finals of the Wuhan Open.
[NEXT_CONCEPT]
A flight is returning to Aberdeen International Airport after an emergency was declared.