To provide a composite decorative material for a gypsum board made of base paper and a decorative sheet having excellent gas permeability and moisture permeability and a method for manufacturing the decorative gypsum board using the same.

The composite decorative material for the gypsum board comprises the base paper for the gypsum board having a gas permeability of 125 sec or less specified according to JIS P 8117, and a decorative sheet having a moisture permeability specified according to JIS Z 0208 of 800 g/m2.24 hrs or more adhered to the base paper via an adhesive. The method for manufacturing the decorative gypsum board comprises the steps of casting a gypsum stock slurry between a surface of the base paper of the decorative material and another base paper, and then curing the slurry.