PURPOSE: To manufacture a decorative sheet, which has a strong texture due to the small quantity of mica particles and in which no bubble develops at the forming of a resin so as not to damage external appearance, without complicating the manufacturing process.

CONSTITUTION: Masking paper 2 is pasted through an adhesive 3 to a base material 1. Then, fluid resin P blended with mica particles, the specific gravity of which is larger than that of the resin, is cast on the hiding paper 2. After that, under the state that a force 10, which is formed by spanning a film 12 on a frame 11, is put on the fluid resin P, the fluid resin P is spread with a rubber roller 15 from above the film 12. In succession, before the hardening of the fluid resin is turned upsidedown so as to locate the force 10 underside in order to condense the mica particles on the film 12 covering surface. After the fluid resin P hardens so as to form a resin layer 4, the force 10 is separated from the resin layer 4. Finally, a top coat layer is formed on the resin layer 4.