A decorative material capable of achieving both surface endurance such as abrasion resistances and internal endurance such as subsidence resistance, water resistance and oil resistance. The decorative material is produced by laminating an ionizing radiation curing resin coating paper onto a thermosetting resin impregnated paper, and heat pressing for the integration. A surface layer and a base material layer are laminated and integrated on the rear surface thereof. The surface layer has at least a surface resin layer made of a cured material of an ionizing radiation curing resin, a blocking layer for blocking the ooze out of the uncured material of the thermosetting resin, and an impregnated paper layer formed by a paper impregnated with a thermosetting resin and cured, laminated from the surface side. At least the uppermost surface of the base material layer has an impregnated paper layer formed by a paper impregnated with a thermosetting resin and cured.