To provide a three-dimensional decorative panel which has a strength and durability against a flaw or a stain, further improves a three-dimensional effect, a feeling of depth and the minuteness of a design and enables a sufficient expression of an effect produced by a moire phenomenon, and a manufacturing method thereof.

In the three-dimensional decorative panel 1 having a first design 10 provided on the surface side of a transparent panel (4) and a second design 11 provided on the back side of the transparent panel, transparent protective sheets (1) and (2) are provided on the surface side of the transparent panel (4). The first design 10 is provided between the transparent protective sheets and the surface of the transparent panel, while reflective sheets (5) and (6) are provided on the back side of the transparent panel (4) and the second design 11 is provided between the reflective sheets and the back of the transparent panel.