A decorative sheet contains a substrate having thereon at least a pattern layer, a homogeneous and uniform first surface protective layer covering the whole surface, and a second surface protective layer provided partly on the first surface protective layer. The first surface protective layer and the second surface protective layer each contain a curable resin composition having been crosslinked and cured, the first surface protective layer contains a matte agent, and the second surface protective layer contains synthetic resin beads having an average particle diameter of from 10 to 30 μm and protruding above a resin layer constituting the second surface protective layer. A region of the second surface protective layer and a region of the first surface protective layer exposed on the outermost surface have a difference in glaze, and the difference in glaze is conformed to a pattern of the pattern layer.