This invention provides a decorative sheet having a high glossy impression, comprising a surface protective layer formed of an ionizing radiation curing resin, which is excellent in surface specularity and marker ink erasing capability and has suppressed slipperiness as a decorative sheet, and a decorative plate comprising the sheet and a substrate jointed to each other. In the decorative sheet, a silicone having a high lifting effect (the effect of lifting on the surface) and a silicone having high compatibility with the ionizing radiation curing resin are incorporated, either separately from each other or simultaneously, into an ionizing radiation curing resin for forming the surface protective layer. According to this constitution, properties, which are generally likely to be offset by each other, that is, excellent contamination resistance, marker ink erasing capability, and cellophane tape resistance, high leveling properties, surface smoothness, and transparency, and suppressed slipperiness, can be maintained on a high level.