PURPOSE: To obtain the titled sheet useful as a wall-covering material and ceiling decoration material, etc., by dispersing microcapsules containing volatile hydrocarbon in a vinyl chloride resin paste, applying the paste to the surface of a backing material e.g. by gravure-printing method and foaming and expanding the paste layer.

CONSTITUTION: Microcapsules containing volatile hydrocarbon such as butane are dispersed in a vinyl chloride resin paste having thixotropic property and the dispersion is applied to the whole surface of a backing material 1 in solid or in a pattern having sufficiently large printed area by graft printing or silk- screen printing. The hollow part 3 caused by the hollow pattern of gravure plate or by the screen pattern of the silk screen is maintained as it is to form a paste layer 2, which is foamed and expanded to a decoration sheet composed of a foamed layer 2' and fine gaps 3' and having suede-like appearance. A floral printing pattern 4 is applied to the decoration sheet by multi-colored gravure printing using conventional printing ink.