To make it possible to manufacture a wood surface-like decorative material of high quality which makes it possible to form it only by a simple operation without entirely wasting a thin plate, to reduce the manufacturing cost and to form an accurate decorative pattern in the method for processing the material fixedly formed with the thin plate having a wood surface-like surface formed with a decorative pattern on the surface of a base material.

The method for processing a wood surface-like decorative material comprises the steps of temporarily pattern punching a predetermined part for constituting a decorative pattern 12 of a thin plate 11 having a wood surface-like surface at each split area having the same tone color, so coloring a plurality of separate pieces 12b formed by the pattern punching as to exhibit predetermined color tones, and fixing the colored pieces 12b to the surface of a base material in the state returned to the pattern-punched part of the plate 11.