To solve a problem of blushing or a crack on a surface of a winding state decorative sheet when the decorative sheet is manufactured by using a heat curable resin to improve a heat resistance and a depression resistance of the surface of the sheet.

The winding state decorative sheet 1 is manufactured by the steps of coating an inorganic fiber base material 11 such as a glass cloth or the like with a colored opaque crosslinking type resin in which a coloring agent or the like is added, forming an opaque semi-cured crosslinking type resin layer 12 by forming a semi-cured state by heating, forming a design layer 13 thereon to form a printing sheet 3, and further forming a transparent protective layer 14 made of a cured electron beam curable resin on the layer 13. Then, the obtained sheet 1 is heated, pressurized and adhered to an adherend 17 such as an MDF or the like via an adhesive layer 16 such as melamine resin- impregnated paper or the like, the crosslinking type resin is cured to form an opaque cured crosslinking type resin layer 12a, and a heat resistance, a scuff resistance, a depression resistance and a cigaret resistance are given to a surface of the adherend 17.