To provide a foamed decorative sheet having a unique external appearance with raised and recessed portions in which non-foamed portions and patterns are harmonised through a simple processing process in which smooth non-foamed portions can partially be formed.

A decorative sheet comprises at least a thermoplastic resin layer (outer surface) 5 adapted to be foamed by being heated from the outer surface side, a base material layer formed mainly of paper and a thermoplastic resin layer (inner surface) 6. A foaming suppression ink 7 is applied in advance to at least a portion of the surface of the base material layer 2 formed mainly of paper, and when the decorative sheet is heated, foamed portions and non- foamed portions are formed, the latter being formed on the portions where the foaming suppression ink is applied, whereby the surface of the decorative sheed can have recessed and raised portions where non-foamed portions and patterns are synchronised with each other. In addition, the softening point of the thermoplastic resin layer (outer surface) is made higher than that of the thermoplastic resin layer (inner surface).