To obtain the subject product excellent in frost protecting property and heat insulating property at night, and ventilating property in day time by using a tape-shaped material as a weft yarn which curls in dried state and releases the curl in a state of absorbing moisture for changing a material void rate between dried and moisture absorbed states.

This agricultural covering sheet is obtained by weaving or knitting by using a tape shaped material as a weft yarn, or weft and warp yarns so that the tape-shaped material curls at a dried state and releases the curl in a state of absorbing moisture so as to change a material void rate. The tape-state material (A) preferably consists of a composite film obtained by laminating a hydrophilic film having a large contracting difference between the absorbing moisture and dried states and (B) a hydrophobic film having a small contracting difference between the absorbing moisture and dried states. As the component (A), e.g. a polyvinyl alcohol film and as the component (B), e.g. a polyethylene film, are cited. The objective product is obtained by performing a Raschel knitting using the tape shaped material as the weft yarn 4 or as the weft yarn 4 and the warp yarn 5.