To provide a novel interior trim material for a vehicle capable of forming a fragile part of constant depth without changing laser output for forming the fragile part in an interior trim material in which a surface decoration layer is formed on a base material made of a hard synthetic resin and the fragile part for forming an airbag lid on a desired portion from a back surface side.

The interior trim material a of a three-layer structure comprises an elastic foamed sheet layer1; an underlayer sheet layer 2; and a top sheet layer 3, a shutting off action is acted by making the underlayer sheet layer (intermediate layer) 2 to a resin of a dark color (for example, black) with low laser light permeability, and arrival (permeation) of a laser light to the top sheet layer (outer layer) 3 can be suppressed. Thereby, by laser irradiation x of constant output, a fragile part (groove) c remaining a remained thickness part e of predetermined thickness on the top sheet layer 3 can be formed from the elastic foamed sheet layer 1 over the underlayer sheet layer 2.