To provide a deodorating hygroscopic sheet having an excellent deodorating effect and hygroscopic ability as well as good feeling upon using, which is produced at low cost and can be wasted.

The sheet comprises the following constructions: a foaming coating agent comprising a solution of siloxane and silanol salt having a high molecule and an elastic material comprising natural rubber latex or polyvinyl alcohol or one containing further artificial zeolite powder is deposited on the whole area of one surface of a thin sheet of paper for domestic use in loadings of 5 to 50 g/m2 at appropriate intervals desirably in a suitable shape, pattern and design, and then the resultant is foamed under heating for 5 to 40 times, whereby a foamed silicon oxide continuous cell structure is formed.