To provide a reasonable method for producing a high-grade three-dimensional pattern decorative material which can efficiently and inexpensively mass-produce a decorating material of a base pattern rich in solidity almost without hardly destroying the pattern.

A polishing processing means by an elastic buff is adopted in which by laminated coated film coating processing to a sheet cloth (or printed sheet cloth of a sliced veneer woodgrain pattern etc., or natural woodgrain wooden sliced veneer sheet), substrate sticking processing of a laminated coated film sheet cloth, and embossing processing, a desired coated layer color (or the ground color or the skin of the sheet cloth) is polished out from the projected part of an uneven profile pattern formed in a coated lamination part by the embossing processing, and the three-dimensional pattern is developed in the surface of a substrate by the polished out coated layer color or the polished out skin.