To provide a method for manufacturing an embossed sheet, in which there is little possibility that an original sheet or the embossed sheet is torn and the original sheet is surely embossed.

The embossed sheet 3 is manufactured by making the original sheet 1 to be worked pass through a roll nip between an embossing roll 11 and a counter roll 12 opposed to the embossing roll and applying a liquid chemical. The liquid chemical is applied to the original sheet 1 to be worked, which passes through the roll nip between a pair of rolls being the embossing roll 11 and the counter roll 12 and is not parted from the embossing roll 11.