PURPOSE: To form a surface having metal gloss by mixing a powder having a specific particle size with an adhesive forming an adhesive layer.

CONSTITUTION: A decorative material is formed by providing an adhesive layer 5, a surface sheet material 3, a paint layer 16 and a resin coating layer 4 to a base material. An inorg. powder 6 with a particle size of 50μm such as a stainless steel powder, an aluminum powder, mica or a glass powder is compounded with the adhesive layer 5 within a range of 10% or less by wt. of the adhesive. An urea resin or a vinyl acetate resin is used as the adhesive for forming the adhesive layer 5. Further, a light reflecting powder 17 composed of a metal is mixed with the paint layer 16 on the side near to the surface thereof. Since the powder 6 mixed with the adhesive layer 5 does not penetrate in the base material or contract, the surface of the surface sheet material 3 is smoothed. Since the paint layer 15 is also smoothed in the same way as the surface sheet material 3, when the light reflecting powder 17 shines, the paint layer 16 shows gloss same to that due to a metal material.