| abstract |
Provided is a decorative material having excellent designability and scratch resistance. Of first and second gloss-adjusting layers (5, 6), one with lower gloss contains a matting agent having an average particle diameter of 6.0 µm or more and 15.0 µm or less. That is, the average particle diameter of the matting agent in the gloss-adjusting layer with lower gloss, i.e., the gloss-adjusting layer whose scratch resistance is likely to be low, is set within an optimal range in which the gloss-adjusting layer has excellent scratch resistance and designability. In this manner, the scratch resistance and designability of the entire decorative material (1) can be improved. Thus, a decorative material (1) having excellent scratch resistance and designability can be provided. |