PURPOSE: To heighten water absorptivity and an evapotranspiration property by arranging a surface material having an opening part on a surface of a water absorptive layer composed of a sheet by crosslinking a resin sheet mainly composed of ethylene oxide, and exposing a part of the water absorptive layer.

CONSTITUTION: At least one of a polymer by performing addition polymerization on alkylene oxide mainly composed of ethylene oxide, a polyhydric carboxylic acid class compound and a diisocyanate compound is reacted on an organic compound having two active hydrogen groups, and resin having weight average molecular weight not less than fifty thousand is prepared. A sheet is formed by using the resin, and a water absorptive layer 1 is formed by crosslinking the sheet. A surface material 2 which has an opening part is composed of a net-like body having a numerical aperture of 30 to 90% is formed. The surface material 2 is arranged on a surface of the water absorptive layer 1, and an adhesive layer 4 is arranged on the reverse of the water absorptive layer 1 through a reverse material 3 such as woven fabric.