To enhance design properties of a pattern and to improve light transmission properties and a strength by enhancing a non-print portion having higher light transmittance than that of a print portion in a transparent decorative sheet made of paper having a pattern of the print portion and the non-print portion in combination and a synthetic resin.

The transparent decorative sheet 7 used to decorate a ceiling, a wall material or the like comprises transparent paper 5 having a pattern 1 having a print portion 10 and a non-print portion 20 in combination and a synthetic resin 6 impregnated into the paper 5. In this case, the portion 20 is enhanced in its light transmittance than the portion 10. In the case of manufacturing such the sheet 7, first the paper 5 is gravure printed to form the pattern 1 having the portion 10 and the portion 20 in combination. Then, the paper 5 formed with the pattern 1 is impregnated with the resin 6, the paper 5 impregnated with the resin 6 is heated and pressurized to be thermoset, and the paper 5 and the resin 6 are integrally molded.