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.
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.