To provide a decorative material which can be used as a room partition panel, a shelf panel, a table and various trim materials mainly used in a restaurant, a hotel, a department store, a hospital, an office, houses or the like, and lightweight as compared with a glass panel, easy to process, hard to crack, hardly generate surface damage as compared with a thermoplastic resin plate and excellent in mechanical strength.

The decorative material is constituted by providing thermosetting resin layers (1, 3) on respective surfaces of a thermoplastic resin sheet or panel (2).