To provide a base material for a release sheet to be recycled in a paper making step by coating it directly with a silicone or the like without necessity of a polyethylene laminate and recovering a used base material.

In the release sheet comprising an undercoating layer and a release agent layer sequentially provided on at least one side surface of a base sheet, the base sheet is paper-made with a timber pulp having a freeness of 130 to 550 mlCFS as a main raw material, the undercoating layer contains an aqueous dispersing material and a pigment as main components in such a manner that the dispersing material is of a copolymer obtained by emulsion copolymerizing at least one type of a (meta)acrylic ester monomer having a hydroxyl group in a molecule.