PURPOSE: To manufacture decorative sheet having a smooth surface of cubically deep pattern, excellent flexibility and wear resistance by using variable soft patterned material in combination with cold rolling process.

CONSTITUTION: Liquid resin such as PVC paste 2 is applied on a supporter 1 and controlled by a doctorblade to thicknesses 0.1W2mm. Soft pattern material such as PVC ungelled particles 4 that dropped from a hopper onto a belt is sprayed on this PVC paste layer. The surface of another supporter 5 is coated with PVC paste resin 6 at the thickness 0.1W2mm and the PVC ungelled pattern material 8 that was stored once on the surface of a patterning roll 7 is sprayed on the paste resin layer 6. Both paste layers 2,6 are joined and the PVC paste layer is pinched between the supporters 1,6 and cold-rolled by rolls 9,9'. The pattern materials 4,8 are deformed by cold rolling in the doubled state, introduced to an oven 10, heated to 150W250°C and cured. The cured sheet separates or does not separate the supporter to obtain a decorative sheet.