To simply form an arbitrary size and a pattern at each of various base materials by adhering a transfer sheet formed with a pattern or the like with an ink containing a sublimable dye through a printer to a base material made of a synthetic resin, and thereafter pressurizing the material while heating.

As a transfer sheet 1, for example, a metal sheet such as an aluminum foil, steel foil or the like, cellophane, plastic sheet or the like is used. As an ink 3 containing a sublimable dye, for example, an ink obtained by kneading a drying oil such as a linseed oil or the like in a varnish made of an alkyd resin or the like modified by the oil or the like is used. A pattern or the like is formed on the sheet 1 by an ink jet printer or an electrostatic printer. Thereafter, the sheet 1 is adhered to a base material (floor material made of a synthetic resin or the like) 2, pressurized at predetermined pressure at a predetermined temperature, the material 2 is impregnated with the ink 3, a clear pattern is transferred, and then the sheet 1 is released to complete its work.