To provide a decorative sheet which is excellent in suitability for processing such as lamination, lapping, V processing or R processing, although vinyl-chloride-series resin is not used therefor, and which holds a high antimicrobial performance even when the surface thereof is impaired.

A decorative sheet is constructed by providing an arbitrary printing ink layer 2 on a base sheet 1 constituted of opaque olefin-series thermoplastic elastomer resin containing a colored pigment or the colored pigment and a filler, by laminating further a transparent olefin-series thermoplastic elastomer resin layer thereon, as a top sheet 3, by means of melt extrusion and by embossing it simultaneously. On the occasion, the top sheet 3 is formed by multilayer coextrusion and a layer to be the uppermost surface thereof is made an antimicrobial resin layer containing an antimicrobial agent. A surface resin coat layer 4 containing the antimicrobial agent may be formed further on the antimicrobial resin layer.