To provide a humidity adjustable building material coated with a decorative sheet which has a natural wood appearance and moisture absorption/ desorption properties equivalent to or higher than a Japanese cedar material and is excellent in fire resistance and fireproof properties.

In the humidity adjustable building material coated with the decorative sheet, the decorative sheet of moisture permeability ≥1000 g/m2×24 h is stuck on a base material comprising a moisture absobable/desorbable material 100 μm in particle size and a hydraulic substance.