There is provided a decorative material having a pattern on a surface thereof and exhibiting a difference in gloss according to the pattern which is visually recognized as a concave portion, thereby imparting a good convexo-concave feeling to a surface thereof, said decorative material further exhibiting not only a good surface strength such as abrasion resistance but also good marring resistance and oil resistance. The decorative material of the present invention includes at least a substrate, a low-gloss pattern ink layer partially formed on the substrate, and a surface protective layer which is present on and contacted with the low-gloss pattern ink layer so as to cover a whole surface including both a region where the low-gloss pattern ink layer is formed and a region where no low-gloss pattern ink layer is formed, wherein the surface protective layer is formed by crosslinking and curing an ionizing radiation-curable resin composition containing an ethylene oxide-modified polymerizable compound, contains baked kaolin particles, and is provided therein with a low-gloss region which is located in a portion just above the low-gloss pattern ink layer and in the vicinity of the portion and visually recognized as a concave portion.

 
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