A sheet excellent in mechanical performance such as folding endurance is provided. A sheet having a substrate layer using an impact-resistant styrene type resin containing 2 to 15 wt % of rubber particles having a peak at less than 2 μm and an impact-resistant styrene type resin containing 0.2 to 10 wt % of rubber particles having a peak at 2 μm or more in a distribution of volume-based particle diameters, or a sheet having a substrate layer comprising an impact-resistant styrene type resin (A) containing 10 to 15 wt % of rubber having a volume average particle diameter of from 0.5 μm to 1.5 μm and an impact-resistant styrene type resin (B) containing 5 to 10 wt % of rubber having a volume average particle diameter of from 2.0 μm to 3.0 μm wherein (A) is from 50 to 95 wt % and (B) is from 5 to 50 wt % on the basis of the total amount of both components, and a surface layer formed on at least its one surface, is provided.