PURPOSE: To manufacture an efficient decorative sheet and to provide a low-cost decorative sheet by printing a transparent plastic sheet without thermal influence at the time of during solvent in printing ink and the ink when a design layer and a solidly colored layer having a specific thickness are printed on the sheet.

CONSTITUTION: A decorative sheet 1 comprises a structure that a design printed layer 4 having a thickness of 5-20 microns and a colored resin layer 3 are transferred on one surface of a transparent plastic sheet 2 to print it by a transfer sheet having a configuration which has the layer 3 and the layer 4, and the other surfaces is embossed by an embossing step.