There is provided a matte decorative sheet having scratch resistance, including a PVC substrate and, provided thereon, a protective layer of a cured resin which has been cured by irradiation with an ionizing radiation. The protective layer contains fine particles of an impact-resistant resin, namely, polycarbonate resin, having a particle diameter of 0.1 to 50 .mu.m and an Izod impact strength of not less than 10 kg.cm/cm.