To provide a wooden decorative sheet showing a design similar to a natural wood and excellent surface strength.

A wooden decorative sheet has a transparent resin film having two major surfaces, a wood grain pattern placed on the first major surface of the transparent resin film, a colored base film laminated on the wood grain pattern placed on the first major surface of the transparent resin film and a conduit pattern placed on the second major surface of the transparent resin film, wherein the conduit pattern is formed by using an ink containing a frosting bead and is embedded in the surface of the transparent resin film with the surface of the conduit pattern of the conduit being exposed.