PURPOSE: To manufacture a decorative sheet whose transfer pattern does not stretch, by a method wherein a resin film whose elongation is low is laminated to the top of a transparent vinyl chloride sheet through an adhesive agent.

CONSTITUTION: A resin film 2, which is hard and has low elongation, for example, a film made of thermoplastic material such as polyester resin or a thermoplastic polymer containing a monomer possessing at least 50wt.% polymerized nitrile group is laminated to the top of a transparent vinyl chloride sheet 1 through an adhesive agent 3. A transfer pattern 5 such as a drawing pattern or a letter provided beforehand on a printing film by a device such as printing or metallizing is transferred on the backside of the transparent vinyl chloride steel 1. A substrate vinyl chloride sheet 6 dyed to a substrate color beforehand is laminated to the backside of the transparent vinyl chloride sheet 1 further. Then a decorative sheet 10 is constituted by laminating the same to a metallic sheet 8 to which surface treatment such as rust preventive treatment has been applied beforehand through an adhesive agent layer 9.