Abstract: In a method for manufacturing a bamboo decorative sheet and a bamboo decorative sheet thereof, the method is applicable to a large volume bamboo board formed by gluing and stacking bamboo chips made of bamboo tube materials. The method includes the step as follows. The large volume bamboo board is provided. The bamboo board is beveled to form an upper and a lower part, and the two parts are reversed. Then the two parts are overlapped and glued to form a composite bamboo board. The composite bamboo board is sliced into film-like bamboo decorative sheets, so that the bamboo decorative sheet with a surface having decorative grain is formed. The method has developed the invariable straight strip-like decorative grain in the prior art into the lattice or diagonal grains, and the size of the lattice or diagonal grains can be adjusted, such that the bamboo decorative sheet with a variety of grain can be produced to meet the customers' requirements.