Abstract: This sheet metal comprises a substrate (12) made of stainless steel containing more than 16% of chromium in its weight composition, coated with a metal layer (16) containing chiefly tin. Between the metal layer (16) and the substrate (12) the sheet metal comprises a layer (14) of an intermetallic compound containing at least iron, chromium and tin. To manufacture this sheet metal, a layer (16) of metallic coating containing chiefly tin is deposited by an electrolytic route on a sheet (12) made of stainless steel. The coated sheet metal is heated to a temperature above the melting temperature of the coating layer (16) to permit the formation of the intermetallic compound. The heating is maintained for a sufficient period for the surface of the coating layer (16) to have a matt appearance.