A decorative sheet and a method for producing the decorative material that can reduce the occurrence of adhesion failure and appearance defects, comprises an acrylic resin original member, which is an original member made of an acrylic resin, a pattern layer containing an acrylic resin as a binder and formed on a first surface of the acrylic resin original member, and an anchor layer formed on a surface of the pattern layer facing away from the acrylic resin original member.