To provide a decorative sheet which can impart scratch resistance and abrasion resistance performance equivalent to those of a melamine plate even when the decorative sheet is not provided with the melamine plate, and is also excellent in workability such as machinability and a yield.SOLUTION: The decorative sheet 10 is obtained by laminating a pattern layer 2, a first adhesive layer 3, a polyester-based resin layer 4, a second adhesive layer 5, a transparent thermoplastic resin layer 6 and a surface protective layer 7 in this order on a thermoplastic resin base material sheet 1. Embossments 9 are formed in at least the transparent thermoplastic resin layer 6, a thickness of the transparent thermoplastic resin layer 6 is within a range of 50 micro m or more and 150 micro m or less, the polyester-base resin layer 4 is biaxially drawn, a thickness of the polyester-based resin layer 4 is...

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