PURPOSE: To obtain a decorative material with significant three-dimensional feeling, by providing an uneven pattern on a foaming agent containing resin sheet, filling its concave part with a resin containing a second foaming agent of which a foaming temperature is lower and backing it with a substrate, then foaming it and embossing another pattern.

CONSTITUTION: A first foaming agent containing synthetic resin sheet 1 is provided with an uneven pattern by an uneven roll 5 and its concave part is filled with a synthetic resin paint 2 containing a second foaming agent of which a foaming temperature is lower than that of the first foaming agent, then it is plied with a substrate 3 and backed by a roll 8. These are heat foamed, a foamed surface layer of the first foaming agent containing synthetic resin sheet 1 is expanded by the cavity like core parts 4 which are traces of foaming of the second synthetic resin layer 2 filled in the concave parts under the state where closure by the first resin layer is still kept and a foamed uneven pattern is presented, further an uneven pattern 12' different from the foamed uneven pattern is partially provided to it and shaped via an embossing apparatus.