COSMETIC SHEET， COSMETIC MATERIAL， AND METHOD FOR PRODUCING COSMETIC SHEET

There is provided a decorative sheet， a decorative material， and a method of producing a decorative sheet， which can suppress occurrence of scratches even when projections and recesses are formed on the surface of the decorative sheet. A decorative sheet (10) according to the present embodiment is a decorative sheet that includes at least a thermoplastic resin substrate layer (1)， a transparent thermoplastic resin layer (4) and a surface protective layer (7) in this order. The surface protective layer (7) is formed by laminating at least two layers. At least a second surface protective layer (6)， which constitutes an outermost layer that is a layer located furthest from the transparent thermoplastic resin layer (4) among layers constituting the surface protective layer (7)， contains an ionizing radiation-curable resin containing a multifunctional hexamethylene diisocyanate oligomer at a weight ratio of 60% or more. The arithmetic mean height of a profile curve measured from the second surface protective layer (6) in accordance with JIS B 0601 is 15 ??m or more， and the maximum height of the profile curve is 38 ??m or more.