PURPOSE: To accomplish high grade decoration easily by exfoliating and inverting a double transparent film, on whose surface the decoration contents are duplicated invertedly, affixing to the surface of a metal sheet, cutting into appropriate size, and affixing one after another.

CONSTITUTION: A transparent film 5, metal sheet 6, and adhesives 7 are put in layers one after another to form a base sheet. and another transparent film 10 is laminated on the surface of this transparent film 5 to constitute a composite sheet 11 having a double transparent film layer. The surface of this double transparent film layer is subjected to inverted duplication of the decoration contents. Then the transparent film 10 is exfoliated together with the transparent film 5 of the base sheet followed by inversion so that the side with duplication faces inward, and this is affixed to the metal sheet 6 surface of the base sheet to yield a decoration material sheet. Then this decoration material sheet is cut into appropriate size, and they are affixed to the surface to be decorated one after another.