To obtain a decorative sheet which has a voluminous feel without the use of a foaming agent and has an improved design quality and further is friendly to environments by laminating an uneven sheet of a thermoplastic resin which has numerous projecting parts on the opposite side face to one of the faces of a base sheet, on the one face of the base sheet and forming a pictorial pattern layer on the uneven sheet.

The decorative sheet 11 has an uneven resin layer 3 composed mainly of an inorganic filler, pigment and an olefin thermoplastic resin formed on a paper base 2, and further a pictorial pattern layer 4 formed on the uneven resin layer 3 and further a transparent resin layer 5 made of a transparent olefin thermoplastic resin formed on the layer 4. The method for manufacturing the decorative sheet is, for example, to apply one of the faces of a film made of a transparent olefin thermoplastic resin with the pictorial pattern layer 4 printed on the other face, along a molding roll with a formed recessed pattern. In addition, a composition composed mainly of the inorganic filler, pigment and olefin thermoplastic resin is thermally melted and extruded onto the face where the pictorial pattern layer 4 is formed, using a T-die extruding machine and at the same time, is applied to the paper base 2.