PURPOSE: To make a decorative sheet having excellent design easily by consisting the sheet of a sheet material including hard component and a synthetic resin layer layered on the surface of the material and forming irregularities on the surface of the synthetic resin layer.

CONSTITUTION: A resin layer is formed on the surface of a wood free paper by extruding polymethyl pentene resin. The resin layer is attached with pressure to a cooling roller having irregularities formed by sandblasting on the surface thereof so as to make a pattern sheet. Next, a heat resistance cushion sheet, a specular plate, a backer paper, a core paper, a paper containing melamine having grained patterns, and an overlay paper are layered on a heating plate, and the pattern sheet is laid thereon, and further, a specular plate and a heat resistance cushion sheet are layered thereon. Thereafter, the upper heating plate is contacted to it so as to heat and pressurize. Then, it is cooled by cold water in a state being pressurized. Thereafter, the pressure is eliminated so as to form a decorative sheet and the pattern sheet is removed from the decorative sheet.