To provide a decorative material for a floor easily manufactured with excellent machining property, hardly formed with a recess or the like, excelling in decorative sheet winding property, easily adjusted in color tone and having flaw resistance, caster resistance, impact resistance, solvent resistance etc. and also having a feeling of three-dimensional coating thickness.

The decorative material for the floor is formed by providing a thermoplastic resin base material containing polyolefin-based resin as a base resin, a pattern layer, a transparent thermoplastic resin layer and a surface protective layer in this order on a wood base material, wherein the transparent thermoplastic resin layer consists of a plurality of layers which are at least a PBT resin layer and a polycarbonate resin layer.