Abstract: Decorative sheet type material and process for making same. The material comprises a substrate, an embossed foamed plastic layer, a translucent layer having raised portions corresponding to embossed portions of the embossed layer and preferably a wear layer. The process involves forming an embossed foamed plastic layer on a substrate, covering the embossed layer with a layer of heat curable translucent plastic and then heating the materials sufficiently to cure the translucent plastic and also to allow embossed portions of the embossed layer to partially expand to create raised portions of the translucent layer corresponding to embossed areas of the embossed layer.