PURPOSE: To easily form a thermosetting resin decorative board having a gloss changing pattern on the surface thereof, by providing a pattern layer to the surface of a glossy base sheet having good releasability from a transparent resin compatible with a thermosetting resin and bringing the same to a matte state to form a transfer sheet.

CONSTITUTION: The entire surface of the pattern layer 2 of a base film 1 whose single surface is gloss is brought to a matte state to form a transfer sheet. When said transfer sheet is pressed along with melamine resin impregnated paper to perform curing and a base sheet is released and removed, the pattern layer is transferred to a decorative board and the upper surface thereof shows the gloss of the base sheet. The contact place with the matte part of the base film becomes a matte state. At this time, the transferred pattern layer is rigidly unified with the surface of the decorative board by the temp. and heat at a molding time to obtain sufficient surface capacity.