PURPOSE: To easily manufacture a decorative sheet on which a hardening resin whose adhesive properties are markedly improved is reapplied, by interposing a poly(meth)acrylic acid ester film between a polyvinyl choloride film and a hardening resin.

CONSTITUTION: After a decorative sheet formed by doubling a poly(meth)acrylic acid ester film and a polyvinyl chloride film, which is printed, if necessary, is bonded to a base material with a bonding agent in such a manner that the polyvinyl chloride film side is faced down, a hardening resin is applied on the surface of the decorative sheet and then hardened. The doubling is done by heating either one of the poly(meth)acrylic acid ester film or the polyvinyl chloride film, which is printed, if necessary, or both of them, and then by heat- bonding each other. A cold-setting unsaturated polyester resin and an ionizing radiation-setting resin are used as the hardening resin which is applied on the poly(meth)acrylic acid ester film.