To provide a paper decorative material, using paper yarn made of natural pulp paper, which has excellent water resistance, flexibility, proper touch/feeling of natural pulp paper and is suited for a mounting material etc.

First, a woven cloth is constituted of twisted paper yarn 11 after the natural pulp paper with 10 to 40 g/m2 basis weight is cut into a 1.5-15 mm widepaper tape. Then the paper decorative material is obtained by pasting the woven cloth to a lining paper 16 with an aqueous adhesive. The number of twist of the twisted paper yarn 11 is set to 70 to 400 twists/m and gaps 14 and 19 are formed inside the twisted paper yarn 11. Further, an aqueous resin composition 13 is applied to the twisted paper yarn 11, so that the internal gaps 14 and 19 are saturated and anchored in the internal gaps 14 and 19. Thus, the twisted paper yarn 11 is made water-resistant by the aqueous resin composition 13. Since the aqueous resin composition 13 is adsorbed and retained in the internal gaps 14 and 19, of the twisted paper yarn 11, which do not touch the skin directly, the proper touch and feeling, of the twisted paper yarn 11, attributed to the natural pulp paper, are not impaired by the aqueous resin composition.