PURPOSE: To obtain an above tittled sheet in which thickness of the nonfoaming layer is uniform, by supplying a nonfoaming resin and a foaming resin in a double layer from a specially made extruder to a forming roller that has a three dimensional pattern around the roller.

CONSTITUTION: An extruder 1 having a two-layer flat die is installed to a position corresponding to a freely rotating forming roller 7 around which a required three dimensional pattern 8 is engraved. A heated molten nonfoaming resin 5 and foaming resin 6 are extruded through dies 2 and 3 respectively. The nonfoaming resin with a required thickness is first coated on the forming roller that is rotaing clockwise, then the foaming resin layer is integrally coated to form a double layer. Then the layer is compressed and formed into uniform thickness by means of a doctor knife 9 near a nozzle 4. When this layer is removed from the forming roller and cooled, the above tittled sheet with the nonfoaming resin covering the base body of foaming resin is easily obtained.