PURPOSE: To prepare a paper napkin having a soft touch feeling, not lowering strength in wetting with water, having a good wiping-off property, capable of enlarging paper surface area and preventing slip of hand for holding the paper napkin when used and having a good touch feeling when holding with hand.

CONSTITUTION: This paper napkin is obtained by integrally laminating pulp or a water-absorbing thin layer 13 consisting of the pulp between a pair of nonwoven layers 11 and 12 containing rayon staple fiber or a thermally fusible fiber and forming 50000-800000/m2 recessed parts 14 having 0.1-0.8mm emboss depth.