PURPOSE: To provide a low-cost grooved decorative sheet which can be manufactured by a solid plate of low-cost low grade timber, a glued laminated wood, a plywood, woody board, etc., as base materials by simple manufacturing steps and has excellent feel of quality and beauty similar to those of a plate using a protrusion plate of a natural wood.

CONSTITUTION: A pattern 8 of an emboss e1, grooves 10 of an emboss e2 and grooves 12 of an emboss e3 are simultaneously formed on a surface 6 of a woody base material 4 selected from a solid board, a glued laminated wood, a plywood and a woody board by embossing. A surface coating layer 16 is formed on the surface 6 of the material 4 to obtain a grooved decorative sheet 2. The surface of the material 4 is color-coated as required before a surface coating layer 16 is formed.