To easily peel a decorative sheet from the surface of a substrate such as a metal panel or a wood panel by integrally applying a water-soluble resin to the rear surface of the decorative sheet.

A decorative panel 1 is composed of a decorative sheet 2 and the water-soluble resin 3 integrally provided to the rear surface 22 of the decorative sheet 2 and bonded to a substrate 4 and the decorative sheet 2 comprises a melamine decorative sheet with a thickness of about 0.8 mm and the layer of the water-soluble resin 3 comprises polyvinyl alcohol layer with a thickness of about 25 μm. The decorative panel 1 is bonded to the surface of the substrate 4 made of a metal before use. When the decorative panel 1 is bonded to the substrate 4, the water-soluble resin 3 is applied to the surface 41 of the substrate 4. At a time of re-covering, the end part 11 of the decorative panel 1 is upwardly pulled while the water-soluble resin 3 is dissolved by allowing water to penetrate in the gap between the decorative sheet 2 and the substrate 4 and, after the peeling of the decorative panel is completed, the bonded water-soluble resin 3 is washed with water to be removed.