The present invention provides a melamine resin decorative sheet which can utilize the high durability of a melamine resin decorative sheet and can also be used to newly decorate an existing finished surface with ease along with a high degree of non-combustibility, a low weight, reduced panel warpage, stable cracking resistance, improved reparability in terms of number of steps and time reqhjred; and a method of refurbishing a finished surface. A melamine resin decorative sheet of the present invention includes a laminate structure of a surface layer and a core layer,, in which the surface layer is configured of a surface layer material composed of a surface layer base material which carries a resin containing a melamine resin on a first surface side that serves as a design surface and which carries a solid content of a thermoplastic emulsion resin on a second surface side that contacts with the core layer, and in which the core layer is configured of a heat dissipative material layer.
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