Stainless steel etched sheet is used to etch various patterns on the surface of stainless steel by chemical methods. The #8 mirror sheet, brushed sheet and bead blasted sheet are used as substrates. After etching, the surface of the object is further processed. The stainless steel etching sheet can be treated with various complex processes such as local non directional, hairline and local PVD color. The stainless steel etching sheet can achieve the effect of bright and dark patterns and colorful colors.