To manufacture a decorative sheet of high stain resistance, high interlaminar bonding strength and strength sufficient as a building material.

A printed pattern layer 2 is formed on a base sheet 1 composed of olefin thermoplastic elastomer, on which a top sheet 3 composed of transparent acrylic resin is laminated, and further a top coat layer 4 composed of acryl- fluorine copolymer resin is formed on the laminate. Firm bonding is provided between both layers by laminating the acryl-fluorine copolymer resin on acrylic resin, and the effect is maintained for a long period of time. Also the effect of superior solvent resistance such as resistance to alcohol is provided. Also in the case an antibacterial agent is contained in the top coat layer 4, the antibacterial effect is not lowered as the stain resistance is provided in the top coat layer itself.