PURPOSE: To provide a decorative material having sharp recessed parts formed to the surface thereof and showing an extremely sharp uneven feeling on the basis of said recessed parts and having excellent characteristics in design effect.

CONSTITUTION: In a decorative material having a base material 3 having recessed parts on the surface thereof, the liquid-repellent resin layers 4 in the recessed parts and the transparent paint layer 5 formed so as to cover the surface of the part other than the recessed parts of the base material 3, the liquid-repellent resin layers 4 in the recessed parts are formed so as to be depressed from the transparent or colored transparent paint layer 5 to form the recessed parts on the surface of the decorative material 6.