A decorative sheet comprises a primary film layer and a surface protective layer, wherein the surface protective layer has a gloss of 15 or less; the surface protective layer has a ridge part protruding in a ridge shape on tis surface to form an irregular shape; the surface protective layer has a Martens hardness within the range of 20 N/mm.sup.2 or more and 200 N/mm.sup.2 or less; the surface protective layer contains an ionizing radiation curable resin as a main material; the ionizing radiation curable resin contains a trifunctional acrylic resin having a repeating structure as a main component; the number of repetitions of the repeating structure is 3 or more; and the irregular shape of the surface protective layer has RSm/Ra within the range of 10 or more and 300 or less.