PURPOSE: To obtain an embossed block for manufacturing a decorative sheet capable of imparting an embossed image excellent for substantive feeling obtained by harmonizing rugged pattern and gradation by combining an image treating method, an engraving method and an electrodepositing method.

CONSTITUTION: A secondary original having image information including the recess shape, area and gradation of a starting original is formed. Then, relatively large recesses 5a corresponding to the recess shape and area of a starting original based on the image information of a secondary original and fine halftone recesses 5b having area and density varying in response to the gradation of the starting original are engraved on a metallic base 1 made of copper, iron or the like having a resin film 4, and the base 1 is exposed. The exposed recesses 5a, 5b of the base 1 are electrodeposited with metal such as copper, nickel or the like by electroplating to form relatively large area metallic raised parts 2a and fine halftone raised parts 2b, thereby obtaining the objective embossed block.