PURPOSE: To maintain recessed and protruded shapes stably, and further improve the texture and profundity by disposing, and then laminating, a transparent intermediate sheet having a low softening point as an intermediate layer between a colored lower board sheet having recessions and protrusions and a transparent upper board sheet.

CONSTITUTION: A transparent intermediate sheet is interposed and then laminated as an intermediate layer between a colored lower board sheet having recessions and protrusions in either side and a transparent upper board sheet. The transparent intermediate sheet has a softening point lower than that of the upper and lower sheet, and required to have an adhesiveness, and thus a thermal adhering sheet is usually used, such as nylon, polyolefin, poly (metha) acrylic ester, polyvinyl acetic ester and rubber. Thereby the recessed and protruded shapes given to the colored lower board sheet or transparent upper board sheet are maintained stably, thereby manufacturing a decorative sheet having more texture and profundity.