The present invention relates to a gravure screen and method of making the same and particularly to a gravure screen and method of making the same in which in the case that a gravure printing plate is made using a planographic or relief half-tone positive, the gravure screen is combined with the half-tone positive. Transparent or opaque lines of the gravure screen in accordance with the present invention are formed by irregular patterns, and the presence of this irregularity does not cause to form a moire pattern even if the gravure screen is combined with the planographic or relief half-tone positive formed by regularly aligned dot patterns. It is therefore possible to combine the gravure screen of the present invention with a half-tone positive of any screen angle, and a gravure printing plate can be made by only one gravure screen even in a plurality of half-tone positives having different angles. In addition, the gravure screen of the present invention can be used in the conventional gravure process, and even if a design having regular patterns is present in an original, the moire does not occur between the design and the gravure screen.