To enhance the wear resistance and the recoating properties by manufacturing a decorative sheet having an protecting layer obtained by coating a composition of a ionizing radiation-curable resin containing cubic aluminas on the surface of a pictorial pattern layer, and laminating a base material for a decorative board on the opposite side face to the protecting layer of the decorative sheet.

A protecting layer 2 is formed by coating a composition of an ionizing radiation-curable resin containing cubic aluminas on the surface of a pictorial pattern layer 3 on a base paper 4 for a decorative paper to manufacture a decorative sheet 1. Next, the decorative sheet 1 is laminated and bonded to the base material 5 of the decorative board in such a way that the base paper 4 for the decorative paper on the opposite side to the protecting layer 2 faces the upper surface of the base material 5 to obtain the decorative board having the protecting layer 2. An adhesive 7 is used for laminating the decorative sheet 1 to the base material 5. The protecting layer 2 is formed by coating a composition composed of the ionizing radiation-curable resin, the cubic aluminas and an additive on the surface of the pictorial pattern layer 3 and irradiating a coated object with ionizing radiation to cure the coat. Thus it is possible to obtain the low cost decorative board which shows high wear resistance and recoating properties and is easy to manufacture.