PURPOSE: To obtain a decorative sheet prevented from the exposure of a synthetic resin to the surface thereof and having a high grade feeling and a varied design in low cost by providing a longitudinal warping layer on a base material and forming a pattern layer on the warping layer.

CONSTITUTION: A longitudinal warping layer 10 is provided on a base material 1 through an adhesive 4 and a pattern layer 3 is formed on the warping layer 10. The density of the yarns of the longitudinal warping layer 10 is set to 10-30/cm. As the base material 1, paper used as the lining paper of the decorative sheet of this kind in general, a synthetic resin sheet and a composite material of them can be used and the longitudinal warping layer 10 is formed by uniformly arranging and fixing a plurality of yarns to the base material over the entire width thereof in a aligned state and, as the yarn, various yarns composed of a synthetic fiber such as a polyester fiber and a natural fiber such as a rayon fiber can be used.