an embossed sheet forming apparatus has phase controlling means axially shifting a second embossing roller 11 , a front embossed profile detector 74 for detecting an embossed profile on a front surface of a both - sided embossed sheet 100 , a rear embossed profile detector 75 for detecting an embossed profile on the rear surface , both surfaces phase difference computing means 80 comparing a detection signal from the front embossed profile detector 74 and a detection signal from the rear embossed profile detector 75 for calculating an embossing phase difference in a sheet width direction between the embossed profiles on the both surfaces , and phase adjustment control processing means 77 inputting a phase difference signal representing the embossing phase difference from the both surfaces phase difference computing means 80 for outputting a command to the phase controlling means to cancel a deviation of the phase difference .