To provide a sheet-like material having a decorative article such as an embroidery or the like having high tastefulness with a simple structure and obtaining a sufficient taste.

A sheet is formed of a base sheet 11 and an upper surface sheet 12 adhered at its outer periphery on the upper surface of the base sheet. Only the sheet 12 is punched and removed in a suitable shape such as an elliptical shape or the like as seen from a plane at its non-adhesive part to form a window hole 15, and a suitable profile line for surrounding the hole 15 is punched to form a retaining edge 17 detachably from the sheet 11 or openably or closably in a door state with the partly punch blank part as a hinge. Meanwhile, a sheet-like decorative article 18 larger than the hole 15 is disposed on the rear surface side of the hole 15, and the decorative sheet is held on the sheet 11 by the edge 17.