PURPOSE: To obtain a decorative sheet with an expression being changable by the angle of light and angle of sight by providing a bright ink layer with a fine uneven shape on the outermost surface of a thermosetting resin decorative sheet.

CONSTITUTION: A thermosetting resin decorative sheet with a fine uneven shape on the surface is prepd. by providing a polyolefin resin layer on a release sheet, providing a fine uneven shape on the surface of the resin layer, forming a printed layer on the uneven face by using a bright ink, laminating the thus obtd. transfer sheet on a thermosetting impregnating paper, hot-pressing and molding them and peeling the release sheet. As the bright ink layer, such a product that tightly adheres with a transfer film in such a extent that a foil does not fall down before molding and it is easy to be peeled off after hot press molding and tightly adheres with the thermosetting resin and has surface properties is especially advantageous. Practically, a transfer film (figure A) consisting of a release layer 1 on which a fine uneven shape 3 is provided and a bright ink layer 2 is laminated on a thermosetting resin layer 5 which is a base material 4 of the decorative sheet and is hot pressed and molded (figure B) and then, the release layer 1 is peeled off (figure C).