To provide a manufacturing method of a decorative material capable of obtaining a mirror finish even if a decorative sheet is pasted on a base material using MDF by using an aqueous adhesive.

The decorative material is manufactured by bonding a decorative sheet to the base material using MDF and this manufacturing method has a process (a) for applying the aqueous adhesive at least on one side of the base material to form an adhesive layer, a process (b) for grinding the surface of the adhesive layer to smooth the same and a process (c) for pasting the decorative sheet on the base material by the adhesive layer. In the process (c), the decorative sheet is laminated on the base material through the adhesive layer and the underside of a pressure film applied to the decorative sheet is evacuated to press the decorative sheet to the surface of the base material by the pressure film.