An object of the present invention is to provide, for use in living environments, a decorative sheet that has excellent, easy cleanability and excellent impact resistance and from which dirt due to the adherence of a daily used contaminant, such as fine particle powder, that is not easy to clean is easily removed. The present invention provides a decorative sheet having a surface-protecting layer on the uppermost surface thereof, wherein (1) Ra(i)/Ra(ii) is 0.62 or more and 1.63 or less, the Ra(i)/Ra(ii) being calculated using an arithmetic average roughness Ra(i) measured along an arbitrary direction on the surface of the surface-protecting layer, and an arithmetic average roughness Ra(ii) measured along the perpendicular direction to the arbitrary direction.