PURPOSE: To obtain a decorative panel excellent in fire resistant properties without losing a wooden feeling.

CONSTITUTION: Wooden veneer having grains consisting of spring wood parts and autumn wood parts is made incombustible by infiltrating an incombustible inorg. compound in the cells of the spring wood parts or fixing the same to the inner wall surfaces of the cells thereof to be bonded to the surface of a laminated material, which consists of respective wooden veneers made incombustible in the same way by infiltrating the incombustible inorg. compound in the cells of respective wooden veneers or fixing the same to the inner wall surfaces of the cells thereof, through an adhesive. By forming the spring wood parts into recessed parts by cutting the surface of the wooden veneer, 'UZUKURI' (natural grain glossy finish tone) decoration is obtained.