Abstract: A three-dimensional foaming type transfer paper with an enhanced durability and a method for manufacturing the same is disclosed. The transfer paper includes a releasing agent layer having a releasing sheet and formed on the releasing sheet using transparent silicon; a fluorine coating layer formed on the releasing agent layer; a silicon rubber layer formed only on a portion of the fluorine coating layer on which printing is to be performed, through a silk screen process; a first fluoride polyester layer formed on the silicon rubber layer; a printed layer formed on the first fluoride polyester layer using ink; a second fluoride polyester layer formed on the printed layer; a first foaming layer formed partially on the second fluoride polyester layer; a second foaming layer formed on the first foaming layer; and a thermal adhesive resin layer formed on the second foaming layer.