PROBLEM TO BE SOLVED: To realize a decorative sheet rich in three-dimensional feeling and having a gloss feeling, in a decorative sheet having draping properties obtained by laminating a transparent resin layer on a base material, by providing a gloss layer to the uneven surface of a base material. SOLUTION: A transparent resin layer 3 is laminated to a base material 2 having an uneven surface 1 and a gloss layer 4 is provided to the uneven surface 1. As the base material 2, a sheet having a suspending properties, that is, draping properties when used as a tablecloth or a curtain of a bathroom is used. Therefore, the gloss layer 4 can be looked three-dimensionally and, since the light reflected by the gloss layer 4 to issue from the transparent resin layer 3 is refracted at the boundary of the transparent resin layer 3 and air, the uneven surface 1 of the base material is looked in an emphasized state and a gloss feeling rich in three-dimensional feeling and having depth can be developed.