To provide a sheet capable of being adopted without remodeling it as a surface layer of various moving bodies and reducing friction resistance on the surface of the moving body caused by action of fluid.

This friction resistance reducing sheet is composed of a flexible sheet 12 and a plurality of circular column bodies 14 buried into the flexible sheet 12. The circular column body 14 protrudes at least a part of a rotation face on one surface of the flexible sheet 12, and at least its lower half part is buried into the flexible sheet 14. The circular column body 14 sets its rotation face along the direction of flow of fluid. Preferably, thickness of the flexible sheet is about 1 mm or less.