The present invention is an arithmetic mean roughness measured along any direction of a decorative sheet (1) the surface of the surface protective layer having a surface protective layer on the outermost surface Ra (i), to the arbitrary direction arithmetic average roughness Ra measured along a direction perpendicular against (ii) the de is calculated, Ra (i) / the value of Ra (ii) is 0.62 to 1.63, (2) average wherein the average of any of the roughness curve element as measured along the direction of the surface of the surface protective layer length RSm (i), of the arbitrary roughness curve element as measured along a direction perpendicular to the direction is calculated out with length RSm (ii), RSm (i) / the value of RSm (ii) is 0.75 or more 1.33 or less, (3) the arithmetic mean roughness Ra of the surface of the surface protective layer in but not more than 0.40 .mu.m, and the average length of roughness curve element RSm of more than 22.90μm To provide a decorative sheet.