To provide a decorative sheet with which a body to be decorated is extremely easily decorated with a fine and vivid pattern.

A decorative sheet 11 includes: a support sheet 2 having water permeability and flexibility; a water-soluble separation layer 3 coated on the support sheet 2; a decorative pattern layer 5 where a foil material is stamped in a predetermined shape on a surface of the support sheet on a side formed with the separation layer via a transparent thermoplastic layer 5b; an adhesive layer 6 laminated on the decorative pattern layer 5 in the identical shape; a separator film 8 for covering the support sheet 2 over the adhesive layer 6; and a protective sheet 1 abutting on a surface opposite to a surface coated with the separation layer 3 of the support sheet 2 and having lower water permeability and lower flexibility than those of the support sheet 2.