The present invention relates to a sheet for forming a hard coating and a method of formation thereof. The present invention can provide a transfer material or a surface protection sheet having a high refractive index and superior physical properties, such as hardness, friction resistance, abrasion resistance, chemical resistance, transparency, luster, and the like, for forming a hard coating on the surface of various molded products, including resin molded products or wood products, and a method for forming a hard coating from such transfer material or surface protection sheets.