PURPOSE: To make use of recycled PVC sheet possible and assure stable supply of material by providing a highly concealing colored opaque resin layer and colored transparent resin layer in decorative sheet using recycled PVC sheet.

CONSTITUTION: A reclaimed PVC sheet 1, a colored opaque resin layer 2 provided on the former for concealing defects such as foreign matter on the surface or color unevenness of the sheet 1, a transparent colored resin layer 3 providing a background color of grain pattern laid on the resin layer 2 and a grain pattern layer 4 laid on the resin layer 3, constitute a sheet. In addition, a transparent resin layer 5 is provided on the sheet according to necessity and it is arranged so that the colors of the colored opaque resin layer 2 and the colored transparent resin layer 3 may ressemble to each other. The colored resin layer 3, on account of its transparency, permits the color of the colored opaque resin layer 2 laid beneath the former to be seen through, adversely affecting a design. For this reason, it is necessary that the colors of both resin layers ressemble to each other.