To produce a base cosmetic sheet at a lower cost to provide it with both grease absorbing function and others including a face powdering or patting function.

This cosmetic sheet is made into a double-layered, consisting of a first layer which is made of natural pulp or synthetic olefin pulp as a base material, added with a size agent, and a second layer which is made of natural pulp as a base material, added with a filling agent. This double-layered structure prevents slurry such as a face powder solution from passing through the paper because the size agent which is likely to be adsorbed to the filling agent can be fixed on the first layer side.