Realization of a configuration of decorative sheet, particularly a decorative paper, or a decorative material in which it is adhered, meaning: a grain depression is not visible; excellent in scratch resistance, also in contamination resistance; and three-dimensional design can be expressed. The configuration is realized by using delustering silica, whose surface is treated with a fatty acid based wax such as stearic acid, in a decorative material 10 in which a luster adjusting resin layer 2, formed of a cross-linked cured material of an ionizing radiation curing resin composition containing a delustering silica, is on base material 1.