To provide a method for preparing an embossed decorative sheet which has good wear resistance and is easily prepd. and is inexpensively provided.

An embossed decorative sheet is prepd. by a method comprising a process wherein a picture pattern layer is provided on a base material sheet, a process wherein a protective layer consisting of an ionized radiation-curable resin compsn. contg. a spherical alumina is provided on the surface of the picture pattern layer, a process wherein a decorative sheet is prepd. by providing embossing on the surface of the protective layer and a process wherein the decorative sheet is laminated on a decorative sheet base material to prepare a decorative laminated sheet.