The present invention provides a decorative material for a floor having a feeling of uniform smoothness, flaw resistance and water resistance(moisture absorption resistance) and moreover having excellent design, and a method for manufacturing the same. In particular, the invention provides a decorative material using a wooden plate as a base material, which is characterized in that (1) the wooden plate has at least one of a tongue and a small hole formed by tongue and groove working, at a side face, (2) a synthetic resin layer with a thickness of 100 mum or more is laminated on the upper face of the wooden plate, and (3) a decorative sheet is laminated on the faces shown in (i)-(iii); (i) the upper face of the synthetic resin layer, (ii) the side face of the wooden plate, at least the face from the upper face end to the tongue region, and (iii) the side face of the woodenplate, at least the face from the upper face end to a small hole region.