PURPOSE: To produce wiping tone recessed parts at the surface of a decorative material, by a method wherein a transfer layer including a pattern of a foamed ink is transferred onto a surface of a foamable resin, thereafter the resin is foamed by heating, and the pattern of the ink is recessed by melting.

CONSTITUTION: A pattern is provided on a surface of a base 1 for a transfer sheet by using a foamable ink 2, and then the ink 2 is foamed. A transparent resin layer 3 is provided on the entire surface to provide a flat surface, and further an arbitrary pattern 4 is applied thereon. The thus produced transfer sheet is transferred onto the surface of a foamable resin composition 5 provided on a base 6 for a decorative material, followed by heating. Upon heating, the resin layer 5 is foamed to be a foamed layer 5', simultaneously the ink 2 is recessed through melting to produce recessed parts 7 there, and the melted ink 2 is left at bottom parts of the recessed parts 7, whereby a wiping tone decorative material can be obtained.