It is an object of the invention to provide a transfer sheet which is suitable for forming high-precision patterns for electrode layers, dielectric layers, barrier layers, etc. in the process of fabricating plasma display panels, image display devices, thermal heads, integrated circuits, etc., and which enables fabrication times to be reduced with improved yields, and has improved surface smoothness, a uniform thickness and good profile precision, and a pattern-forming method. The transfer sheet of the invention comprises a base film 11 having a concave pattern formed on one side thereof and an ink layer 13 filled in the concave pattern portion 12 in the base film 11, said ink layer being composed of an inorganic component comprising at least a glass frit and a resinous component that is to be removed by firing. Preferably, a second ink layer is stacked on the concave pattern with the ink layer filled therein, and a third ink layer is stacked on the second ink layer. In the pattern-forming method of the invention, the transfer sheet is laminated from an ink layer side thereof on an associated substrate to transfer the concave pattern onto the associated substrate, and the associated substrate having the concave pattern is then fired.