PURPOSE: To prevent not only the penetration of moisture into a decorative sheet from the lining paper thereof but also the generation of folding creases by providing a moisture impermeable resin coating layer rich in elasticity to the lining paper and providing a warping layer on the coating layer.

CONSTITUTION: A moisture impermeable synthetic resin coating layer 2 rich in elasticity is provided on lining paper 1 and a warping layer 4 is provided on the coating layer 2. As the synthetic resin of the moisture impermeable synthetic resin coating layer 2 rich in elasticity provided on the lining paper 1, polyvinyl chloride, polyethylene, polypropylene, polyurethane, polyamide, polyester, synthetic rubber or an acrylic resin can be used. As the yarn of the warping layer 4 provided on the synthetic resin coating layer 2, various yarns made of a synthetic fiber such as a polyester fiber and a natural fiber such as a rayon fiber can be used.