To provide a method for manufacturing a decorative sheet by which it is possible to recoat a reaction-curable resin layer to a decorative sheet with a protecting layer made of an electron beam-curable resin having a superb resistance, then complete the curing of the coat together with the reaction- curable resin layer to be formed later and form a surface protecting layer with reliable surface properties to manufacture the decorative sheet whose resin layers can be chemically firmly bonded with each other.

An electron beam-curable resin layer 3 is formed on the surface of a base material sheet 1 and a reaction-curable resin layer consisting of a reaction-curable resin or an ionizing radiation-curable resin is recoated to obtain a decorative sheet 10. In this decorative sheet, the electron beam-curable resin layer 3 to be applied to the surface of a pictorial pattern layer 2 on the base material sheet 1 when so desired, is cured in the presence of oxygen, and thus the decorative sheet 10 formed is non-viscous at a normal temperature and contains uncrosslinked molecules.