PURPOSE: To provide a decorative material having a crepe pattern showing a three-dimensional depth feeling and complicated three-dimensional rich design effect, having a pattern layer stably formed thereto and capable of using many kinds of inks.

CONSTITUTION: A decorative material is obtained by forming a perspective crepe films 2 to both surfaces of a transparent base material 1 or by forming the perspective crepe film 2 to the surface of the transparent base material and further Forming a pattern layer to the rear thereof by printing so as to separate the same from the crepe film through the transparent base material.