Abstract: A sheet for embroidered picture includes a sheet-like base 1 made of paper such as synthetic paper or thick paper. Perforations 0.4-1.5 mm in inside hole diameter are formed in matrix form at least a part of the sheet-like base 1. From the sheet-like base 1, a sheet piece 4 in the desired shape can be cut off easily by trimming off along the perforations 2 with a pair of scissors or the like. The sheet piece 4 thus cut off in the desired shape may then be laminated on another sheet-like base 1, when an embroidery thread 3 is passed through the perforations 2 along the other sheet-like base 1 and the sheet piece 4, a three-dimensional embroidered picture is made. On the surface of the sheet-like base 1, a picture or pattern may be drawn, and an embroidered picture excelled in designability may be made when the picture or pattern is used as a background.