To provide dressing paper concurrently having the functions of absorbent paper and sweat absorbing paper by providing a sweat absorbing sheet on the back face side of a paper layer capable of adsorbing fat via an undercoat layer blocking the infiltration of sweat.

The Japanese paper forming a paper layer 1 is thin and has a good fat adsorbing effect, a sweat absorbing sheet 5 capable of absorbing sweat is provided on the back face side of the paper layer 1 via an undercoat layer 2, therefore one sheet-like material can be concurrently used as absorbent paper and sweat absorbing paper. Rouge fixing paper can be used in place of the sweat absorbing sheet layer 5, or a cosmetic sticking sheet layer for removing a cosmetic such as face powder or foundation can be formed. No fat infiltrates to the sweat absorbing sheet layer 5 on the back face due to the existence of the undercoat layer 2, and the sweat absorbed by the sweat absorbing sheet 5 does not infiltrate to the paper layer 1. If a colored layer is provided between the undercoat layer 2 and sweat absorbing sheet 5, the adsorption of fat clearly appears on the paper layer 1 and can be easily judged.