DECORATIVE SHEET

To provide a decorative sheet which has low glossiness due to a matte effect and has an excellent beautiful appearance even when the sheet is heat-drawn.SOLUTION: A decorative sheet 1 comprises a base material 2 and a surface layer 3 which is excimer light-irradiated matter disposed on a surface of the base material 2. The surface layer 3 has 20 degrees glossiness of 1 or less and 60 degrees glossiness of 10 or less at 23 degrees centigrade When the sheet is drawn at a drawing temperature of 80 degrees centigrade, a difference between 60 degrees glossiness of the surface layer 3 before drawing at 23 degrees centigrade and 60 degrees glossiness of the surface layer 3 after drawing is 1.5 or less. A ratio of 60 degrees glossiness of the surface layer 3 after drawing at 23 degrees centigrade to 60 degrees glossiness of the surface layer 3 before...