To provide a method for preparing a decorative sheet with unevenness which has an enough thickness for obtaining sufficient emboss effect and has no possibility of sinking of inorganic powder and granules into resin layer.

In the method for preparing a decorative sheet with unevenness, after a base material is coated with a forming resin coating having a foaming agent, a process for drying it at a temperature where the foaming agent is not foamed is performed at least one time and at least one layer of bottom layer of a foaming resin is provided and then, a top layer of the foaming resin is provided by coating the bottom layer of the above described foaming resin with a foaming resin coating with a foaming agent and after at least one kind of material selected from a group of the powder and granules, ground substances ad short fibers is scattered on the top layer of the above described foaming resin, the bottom layer and the top layer of the foaming resin are foamed by heating to obtain a sheet and the sheet is mechanically emboss-processed, is provided.