The invention relates to a method for processing decorative sheets with shells, which includes steps: firstly, cleaning the shells, cutting the shells into strips in width of 0.1-2 cm, and grinding the strips into sheets in thickness of 0.2-0.3 mm; secondly, splicing the strips according to required standards and shapes, smearing epoxy resin AB glue on surfaces of the sheets after splicing, and clamping the sheets between two iron plate with plastic films on the surfaces; thirdly, natural drying for 24 hours, taking out the sheets, and grinding the sheets into sheets in thickness of 0.05-0.15 mm; and fourthly, polishing the sheets to obtain finished product. Sheets machined by the method are fine in flexibility, can be adhered to various objects, can refract different colors due to natural material of shells, and are an ideal choice for decorative material. Raw material of the method is wide in source, pollution-free, has no radioactive substances, waste shells are fully used, waste is turned into wealth, and environment protection is facilitated.