The present invention relates to a three-dimensional plastic sheet that forms an array of convex lenses having a plurality of semispherical convex lenses arranged horizontally and vertically on the surface thereof, such that a three-dimensional image can be vividly seen even at every positions irrespective of the position or direction of the plastic sheet, while greatly minimizing the generation of moire patterns caused by the interference of different color dots. The three-dimensional plastic sheet includes: a convex lens layer formed of a transparent synthetic resin and having an array of identical semi-spherical convex lenses formed on the top surface thereof; a transparent plate disposed at the bottom surface of the convex lens layer and formed of a synthetic resin plate having a thickness corresponding to a focal distance of each convex lens; a non-focal distance printed layer disposed on the top surface of the transparent plate by means of offset printing for providing a real picture screen thereon; and a focal distance printed layer disposed on the bottom surface of the transparent plate by means of the offset printing for providing a three-dimensional screen thereon through four-color dot printing computed and image-segmented by a computer graphic process.