PURPOSE: To provide an inexpensive decorative sheet excellent in design effect near to natural grain wherein a pattern printing layer and embossed recessed parts are synchronized by using a roll-shaped transfer sheet and a plastic sheet to transfer the pattern printing layer to the plastic sheet and continuously applying embossing synchronized with the pattern printing layer at the same time.

CONSTITUTION: In a pattern synchronizing embossing method using a transfer sheet 1 wherein a pattern printing pitch is made smaller than an embossed pattern pitch to transfer a pattern printing layer to the single surface of a transparent plastic sheet 5 while embossing the other surface thereof, a compensator roll 14 is arranged between a feed-out roll 15 and a pressure roll 11 both of which are driven at constant peripheral speed to adjust the tension of the transfer sheet 1 and pattern printing and embossing are accurately synchronized.