The present invention relates to a structure with luminous and visual effects, a light transmissive sheet thereof, and a method for making the same. The light transmissive sheet includes a first layer, a light transmissive intermediate layer and a second layer. The material of the first layer, the light transmissive intermediate layer and the second layer is polyurethane resin. The light transmissive intermediate layer is disposed on the first layer, and the second layer is disposed on the light transmissive intermediate layer. At least one pattern is formed on the first layer or the second layer, and the pattern penetrates the first layer or the second layer. When light irradiates the light transmissive sheet, the pattern is shown, so the light transmissive sheet has luminous and visual effects.