PURPOSE: To obtain a decorative sheet wherein glare and shining are suppressed and cigarette resistance is excellent by specifying brightness and surface roughness of the surface of a decorative layer and thickness and cigarette resistance defined by JISK6902 of the decorative sheet itself.

CONSTITUTION: The surface of a decorative layer 11 is made with a brightness of 5° or smaller and a surface roughness of 7-20μRmax. Occurrence of glare and shining caused by reflection of light is suppressed. In addition, as the thickness of a decorative sheet itself is 0.2-1.1mm, namely, it is constituted thin, in comparison with a thick one with a thickness of 1 or 2mm, for example, for processing an interior material having a small uneven shape and a round shape, pretty finishing can be done in accordance with the shape. In addition, as cigarette resistance defined by JISK6902 is 50-110sec which is large, occurrence of discoloration of the decorative sheet 100 caused by fire of a cigarette etc., is suppressed.