An apparatus for manufacturing a decorative film for semi-finished products such as leather, imitation leather and fabric includes a first gravure-printing station (5) consisting of a photo-engraved cylinder (5a) that picks up a molten thermoplastic material from an underlying heated tray (5b) and transfers it to a print substrate (2) with the aid of an overlying rubber cylinder (5c), followed by a first cooling station (6) suitable to cool and fix the thermoplastic material applied to the print substrate (2), as well as a second gravure-printing station (9) arranged downstream from the first cooling station and consisting of a photo-engraved cylinder (9a) that picks up a second molten thermoplastic material from an underlying heated tray (9b) and transfers it to the print substrate (2) with the aid of an overlying rubber cylinder (9c), followed by a similar second cooling station (10). The invention also relates to the manufacturing method of said decorative film and to the film thus manufactured.