DECORATIVE SHEET AND DECORATIVE MATERIAL

PROBLEM TO BE SOLVED: To obtain substantial abrasion resistance without further laminating a transparent resin sheet, on a pattern layer formed on a colored base material sheet by printing, as a protective layer. SOLUTION: A decorative sheet S is constituted by providing a pattern layer 2 on the surface of a colored base material sheet 1 and the color at least on the surface side of the colored base material sheet to the color of the decorative sheet 1 looked from the surface side of the sheet 1 is set so that color difference ΔE* in an L*a*b* color system under a usual light source D65 is 10 or less and brightness difference ΔL* is within a range of ±7. As the colored base material sheet, a polyolefinic resin sheet is used. A protective coating film layer 3 may be formed on the pattern layer 2 by coating. The decorative material is constituted by laminating this decorative sheet on a base material.