To provide a decorative panel in which fitting pieces can be easily and surely fitted.

The panel body 2 includes: a base sheet member 21 composed of a foamed synthetic resin material; a surface sheet member 22 composed of a thin planar synthetic resin material that is spread on the surface of the base sheet member 21; and a reverse sheet member 23 composed of a thin planar synthetic resin material that is fixedly spread on the reverse side of the base sheet member 21. One or more fitting pieces 4 of a prescribed shape are punched in the panel body 2, with the fitting pieces 4 freely attachably/detachably fitted in the shaped holes 24 punched out in the panel body 2.