To make the hot water resistance better by forming at least a layer facing a body to be transferred out of a plurality of transfer layers into a constitution formed of a thermoplastic urethane resin having no hydroxyls in its molecules.

A transfer sheet S is formed of a substrate sheet 1 and transfer layers 2. At least a layer facing a body to be transferred out of a plurality of transfer layers is composed of a thermoplastic urethane resin having no hydroxyls in its molecules. The transfer layer can be one layer or multilayers, and in the case of one layer, the layer itself is composed of the thermoplastic urethane resin having no hydroxyls. Also in the case the transfer layer 2 is formed of a plurality of layers such as a two-layer structure of a pattern layer 4 and a bonding agent layer 5 or the like, at least the bonding agent layer 5 facing the body to be transferred is a layer composed of the thermoplastic urethane resin having no hydroxyls in its molecules. A transfer product such as a decorative material of good hot water resistance can be obtained by the transfer sheet S in the above constitution.