PURPOSE: To obtain the moisture absorbing sheet having moisture absorbability as well as deodorizing capacity, as the moisture absorbing sheet, by a method wherein a stabilized chlorine dioxide liquid is adsorbed to a water absorbable powder or a granule and the resulting material is used with an air permeable material.

CONSTITUTION: As a moisture absorbing sheet, to 100pts.wt. water absorbable inorg. or org. powder or granule comprising alumina or a crosslinked polyacrylic acid type polymer, 1W200pts.wt. stabilized chlorine dioxide liquid is adsorbed and the resultant material is used with an air permeable material in a combination form, a mixed form or a multi-layered arrangement. Because this moisture absorbing sheet has moisture absorbability as well as deodorizing capacity, it has wide use such as therapeutic use or air conditioning use.