PURPOSE: To enhance dull-finishing effect by providing a second embossed layer and a metal deposited layer at a position synchronized with a first embossed layer.

CONSTITUTION: An embossed layer 2 having an uneven part on the upper surface is partly formed on a base sheet 1 having a glazed surface, a separate layer 3 separable from the surface is formed wholy on the sheet 1 and the layer 2, an embossed layer 5 having an uneven part on the upper surface is provided at a position synchronized with the layer 2, a metal deposited layer 6 is further formed on the upper surface of the layer 5, and an adhesive layer 7 is further formed on the whole surface. Accordingly, in a material to be transferred with the transfer material, a fine uneven part is formed on the layer 6 corresponding to the fine uneven part presented with fine powder contained in the layer 5, and a light reflected irregularly on the layer 6 is further scattered by the fine powder in the layer 5. Accordingly, since the degree of light-scattering in the transfer material is large, even if scum is adhered, the difference of the light- scattering degree is reduced, and the dull-finished degree is observed not to change.