To provide a baseboard and a decorative board of the baseboard superior in durability and safety in assembling, by simplifying an assembling process.

This baseboard 1 is composed of an upper surface opening lower baseboard 2 fixed to a floor surface 8 of a toilet booth, and an under surface opening upper baseboard 4 installed on the lower end of a partition panel and covering the lower baseboard 2. The lower baseboard 2 and the upper baseboard 4 can be formed by bending a stainless steel plate. A magnet 10 is arranged on a cover plate 3 of an end part of the lower baseboard 2. The decorative sheet 9 is arranged outside the cover plate 3 of the end part of the lower baseboard 2, and a projection part 11 composed of a magnetic material is formed on the decorative sheet 9, and the decorative sheet 9 is fixed to the lower baseboard 2 by attracting this projection part 11 to the magnet 10.