PURPOSE: To prepare decorative paper having recessed parts synchronous to a printing pattern, by applying thermally foamable ink to places to be formed into recessed parts later to foam the same before applying top coating.

CONSTITUTION: The desired places of decorative base paper 1 having a picture pattern layer 2 are printed by thermally foamable ink 3 to form an ink pattern corresponding to said picture pattern and these pattern places are foamed by heating. Thereafter, top coating 4 is applied and, after solidification, the foamed parts on the surface of said picture pattern layer 2 are removed by grinding to generate glass or recessed parts different from the surrounding. By this method, decorative paper having sharp recessed parts synchronous to the printing pattern is prepared at low cost.