To easily execute a decorative plate having a heat insulation effect for preventing a temperature drop of its surface caused by a dew formation by laminating a decorative layer on one surface of a base material board and a heat insulation layer made of a foamed synthetic resin on the other surface.

A laminate is obtained by laminating a decorative layer 6 made of a decorative surface 1 and a base material sheet 3 on one surface of a base material board 2 and a heat insulation layer 1 made of a foamed synthetic resin on the other surface. As the board 2 for forming a skeleton of the decorative material 10, a fiber cement plate or the like such as a timber veneer, timber plywood, particle board, intermediate density fiber plate, gypsum plate, calcium silicate plate, lightweight foamed concrete plate, pulp cement plate, wood chip fiber-reinforced concrete plate or the like is used. The layer 1 is formed of a foamed synthetic resin layer having lower thermal conductivity than that of the board 2. The foamed layer is formed by coating the board 2 with a coating liquid containing a foaming agent and then foaming it by post-treatment such as heating or the like.