To provide a decorative board for an interior finish work as a building material for a healthy and comfortable life capable of satisfying requirements such as high airtightness and high heat insulation.

This decorative board for interior finish work is of such a construction that an air-permeable fibrous sheet 2 is laminated on a gypsum board 1 and further, a moisture absorptive/desorptive resin layer 3 obtained by dispersing activated clay powder (a) to a resin binder consisting of an ethylene-polyvinyl acetate copolymer, an acrylic resin or a polyolefin resin, is laminated on the air-permeable fibrous sheet 2. Alternately the board is of such a construction that the moisture absorptive/desorptive resin layer 3 obtained by dispersing the activated clay powder (a) to the resin binder consisting of the ethylene-polyvinyl acetate copolymer, the acrylic resin or the polyolefin resin is laminated on the gypsum board and further, an air- permeable fibrous sheet base material is laminated on the moisture absorptive/ desorptive resin layer. Thus it is possible to provide a moisture absorptive/ desorptive effect without impairing the moisture absorptive/desorptive effect of the gypsum board as a ground and restrict an indoor humidity fluctuating range following an atmospheric temperature and humidity fluctuation.