Abstract: The present invention relates to a decorative material which is excellent in surface properties such as scratch resistance and soil resistance and, at the same time, environmentally friendly. The decorative material meludes: a substrate of a thermoplastic resin; and a resin layer 3 provided on one side of the substrate through a heat-sensitive adhesive layer 2, the resin layer being formed of a resin of a copolymer, of ethylene with an .alpha.,.beta.-unsaturated carboxylic acid, which has been partially or completely neutralized with a metal ion.