Abstract: The present invention provides a transfer paper for imparting stereographic pattern produced by transferring the specified pattern printed on a synthetic sheet to a release layer surface of a release paper formed of a base member and the aforementioned release layer provided on the surface thereof and a manufacturing method of the transfer paper characterized in that a releasable thermoplastic resin is extruded between the base material and the sheet on which the specified pattern has been printed, thereby transferring the pattern on the aforementioned printed sheet to the surface of the aforementioned thermoplastic resin, followed by cooling, and then, said printed sheet is peeled off and separated from the surface of said thermoplastic resin. Thus this invention makes it possible to provide at low price and with ease a transfer paper for imparting stereographic perspective patterns having various grades of lusters and tones in combination.