To provide a decorative sheet keeping surface hardness or anti-fouling properties while keeping the impact resistance or adhesion of the uppermost surface layer comprising a mixture of an ionizing radiation curable resin and a thermosetting resin and enhanced in the total physical properties of coating films.

The decorative sheet is characterized in that (1) one or more layers are provided on a base material film and the uppermost surface layer thereof is composed of a mixture comprising an ionizing radiation curable resin with a Tg of 90° or above and a thermosetting resin with a Tg of 90° or above, (2), when at least two layers are present, the Tg of the lower layer is lower than that of the cured coating film of the upper layer, (3), when at least two layers are present, the elongation of the cured coating film of the lower layer at 25°C is larger than that of the upper layer and (4), in the mixing ratio of the ionizing radiation curable resin and the thermosetting resin, the present ratio of the thermosetting resin is 10 pts.wt. or above.