A process for the manufacture of a decorative sheet material; sheet material comprising a decorative top sheet, in the form of a sheet, thermosetting and abrasion resistant, and a support core, in which the upper face of the core is provided with a thermosetting, abrasion resistant sheet material, and a thin damping sheet, of an elastomer disposed between the upper face of the core and the abrasion resistant thermosetting sheet material, whose elastomer and thermosetting sheet material are joined together, and with the core, by means of pressure; characterized in that the lower face of the core is provided with a balance layer, said balance layer having the task of preventing deformation of said decorative sheet material and, at the same time, having the task of acoustic damping; said equilibrium layer comprising a polymer layer, whereby said equilibrium layer is attached to said core by means of pressure, after which the sheet material is cut into panels provided with edges intended for the joints.
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