PURPOSE: To produce a decorative sheet excellent in the resistance to wear with good grain pattern printed, by forming a transparent resin layer on a base sheet on which a wood grain pattern is printed, printing wood grain trachea grooves on the layer, and forming a transparent resin layer thereon.

CONSTITUTION: The wood grain pattern 3 is printed on the base sheet 1 in usual ink, and the transparent intermediate layer 4 is formed thereon using a transparent hardening synthetic resin paint. Then the wood grain trachea grooves 5 are printed thereon using an ink containing particulate solids, at least one of hardening constituents of the vehicle of the transparent hardening synthetic resin paint and/or at least one of hardening constituents of the vehicle of a final coating transparent hardening synthetic resin paint, and the transparent surface layer 6 is formed thereon using the final coating transparent hardening synthetic resin paint. Thus, the decorative sheet excellent in the resistance to wear and the surface hardness with the trachea part matted can be produced.