To provide a foamed decorative material using an aqueous emulsion resin in its foamed decorative layer and characterized in that the foaming properties and emboss processing properties of the foamed decorative layer are improved, a volume feeling and a design feeling are enhanced and the surface strength, water resistance, tensile strength and the like of the foamed decorative layer are enhanced.

The foamed decorative layer 2 is formed on a base material 1 using a foamable resin composition comprising a mixture composed of 65-99 wt.% (solid component) of the aqueous emulsion resin containing a thermoplastic resin and a microcapsule foaming agent and characterized in that the thermoplastic resin has a melting point higher than the intermediate temperature between the foaming start temperature and highest foaming temperature of the microcapsule foaming agent and 35-1 wt.% of a low melting point thermoplastic resin (desirably a polyethylene short fiber with a fiber length of 1 mm or below) having a melting point lower than the foaming start temperature of the microcapsule foaming agent. An embossed pattern 4 is formed to the foamed decorative layer by mechanical emboss processing to obtain the foamed decorative material.