Abstract: There is provided a decorative sheet composed of a multilayer structure having an intermediate layer and a protective layer on a surface of a cork sheet, wherein a decolorized cork layer is formed on the surface of the cork sheet in contact with the intermediate layer; the intermediate layer is a coated film formed by drying an aqueous emulsion; the protective layer comprises an ultraviolet absorbing layer made of a resin composition containing an ultraviolet absorbing agent; and the surface of the protective layer is a design surface. Such a decorative sheet has excellent light resistance and fastness to rubbing, and also maintains an appearance peculiar to cork.