PURPOSE: To form a decorative sheet having beautiful different color projection patterns by coating the surface and many projections of a base sheet with a material different from the base sheet in quality and removing the coating layers on the top parts of the projections to expose the top parts of the projections.

CONSTITUTION: A large number of projections 2 are formed on the surface of a base sheet 1. The surface and a large number of projections of the base sheet 1 are coated with a material different from the base sheet 1 in quality to form coating layers 3. Subsequently, the coating layers 3 on the top parts of the projections 2 are removed to expose the top parts of the projections 2. As a result, the coating layers 3 can be well formed no matter how fine projection patterns may be and a decorative sheet having beautiful different color projection patterns can be formed.