An emboss roller is provided that can give projecting-and-recess embosses to a surface sheet while uniform fiber density is realized through in an emboss roller which has a first emboss roll and a second roll formed as a set and gives projecting-and-recessed embosses by passing a surface sheet between these emboss rolls, and on the surface of the first emboss roll, a projecting portion projecting outward from a reference surface with the reference surface as a boundary and a recess portion recessed from the reference surface are provided, and the smooth reference surface is present in the periphery of the projecting portion and the recess portion, and on the surface of the second emboss roll, a projecting portion projecting outward from the reference surface with the reference surface as a boundary and meshed with the recess portion of the first emboss roll and a recess position recessed from the reference surface and meshed with the projecting portion of the first emboss roll are provided, and the smooth reference surface is present in the periphery of the projecting portion and the recess portion.
