A decorative material D having an intermediate resin layer and a surface protective layer comprising a crosslinked resin, the layers being laminated in this order on a substrate 1, wherein the temperature dependency characteristics of loss elastic modulus E'' (a measuring frequency of 10 Hz) determined by a dynamic viscoelasticity method of the intermediate resin layer has a peak at least at a temperature under room temperature Tr. Further, it is preferable that the value of storage elastic modulus E'' is in a range of 1.times.10.sup.7 to 2.times.10.sup.9 Pa in the region of the room temperature. Also, it is preferable that loss elastic modulus E'' has the peak Pb in the temperature range over the room temperature.