PURPOSE: To manufacture a sheet for emboss processing whose cost is low, by a method wherein hot press is performed by piling plastic sheets possessing peel properties and deforming through hot press by using the sheet possessing embossment on the surface as the original.

CONSTITUTION: Hot press is performed by piling a plastic sheet possessing peel ability from this sheetlike original composed of plastics which does not deform through the hot press and possesses a recessed type embossment on its surface upon an embossed surface of the sheetlike original. With this construction, a plastic sheet possessing a protruding type embossement is formed, the same is peeled off from the recessed original and a protruding type sheet for emboss processing is obtained. The plastics which does not deform through the hot press, for example, a dabbling embossed decorative sheet of polyvinyl chloride can be used for the plastic sheet which serves as the original. The plastic sheet possessing the peelability from the original and deforming through the hot press is a laminate ply sheet of vinylon or tetron or fluorine resin or cellulose. A double layer sheet obtained by laminating a sheet of low softening point on the backside of the sheet can be used.