PURPOSE: To provide a sheet for a wall material showing a three-dimensional effect and varied appearance and improved in shape retentivity and fire retardancy.

CONSTITUTION: A fiber sheet or metal foil like article improved in shape retentivity is used as one of the constitutional elements of a sheet like article to be made appropriately fire retardant and, as the fiber sheet like article or plastic film or sheet of the uppermost layer of the sheet like article, a plastic film or sheet having small solid pieces having various shapes scattered on and fixed to the inner and outer parts thereof or having voids formed therein is used and wrinkles are applied to the composite sheet article. In the process before or after wrinkling, the surface of the uppermost layer is entirely ground or the top parts of the wrinkles provided to said layer are ground to expose the inner surface of the uppermost layer sheet.