This sheet metal comprises a substrate made of stainless steel containing more than 16% of chromium in its weight composition, coated with a metal layer containing chiefly tin. Between the metal layer and the substrate the sheet metal comprises a layer of an intermetallic compound containing at least iron, chromium and tin. To manufacture this sheet metal, a layer of metallic coating containing chiefly tin is deposited by an electrolytic route on a sheet made of stainless steel.

The coated sheet metal is heated to a temperature above the melting temperature of the coating layer to permit the formation of the intermetallic compound. The heating is maintained for a sufficient period for the surface of the coating layer to have a matt appearance.