the present invention provides a transfer sheet on which the image to be transferred may be applied directly on one side of the sheet , by any known means , e . g . printing , copying , drawing , painting etc ., and which may be applied on practically any surface by use of an adhesive located on the opposite side either as a sticker or an iron - on decal . the transfer sheet comprises an image absorbing layer in contact with a plastic film layer , then a rubber based hot melt adhesive layer and finally a protective liner . another embodiment of the present invention comprises an image absorbing layer in contact with a plastic film layer , then a rubber based hot melt adhesive layer and finally a coating layer . yet another embodiment of the present invention comprises an image absorbing layer in contact with a rubber based hot melt adhesive layer , then a plastic film layer with a liner .