To provide a sheet material that uses thujopsis dolabrata as a material and allows to enjoy a new texture, a book cover that uses the sheet material and a method of manufacturing the book cover.

The sheet material 10 is formed by arranging, pasting and pressing, thin plates 14a, 14b, 14c, 16a, 16b, and 16c that are formed by slicing the straight grain plates of thujopsis dolabrata so that the straight grains are consecutive on both sides of a mount 12, and grained parts 26 and 28 with fine grains are provided for the sheet material 10. A wooden sheet material with the different texture from the texture of the book cover made of the leather can be provided by the sheet material 10. Moreover, a wooden book cover can be formed by forming the covering part of the book cover with which the cover of a book is covered by curving grained parts 26 and 28 with the fine grains of sheet material 10. A peculiar smell of thujopsis dolabrata can be enjoyed during reading by mounting the book cover that uses the sheet material 10 on the book.