To obtain the subject sheet having an epidermal cell culture layer and a biological absorbent mesh, and useful for a repair of an acute skin defect wound such as a heat wound, an external wound, a surgical wound, etc., and a chronic skin defect wound such as a bed sore, a diabetic or arteriosclerotic ulcer, etc.

This sheet is obtained by having an epidermal cell culture layer (preferably a collagen, fibrin, hyaluronic acid, gelatin), preferably a human epidermal cell, a biological absorbent mesh (preferably a polyglycolic acid, polydioxanone, polylactic acid, polyhydroxybutyric acid), and preferably a corium supplementing layer such as a human fibroblast between them. Further, the absorbing period of the biological absorbent mesh in a living body is preferably ≥10 days.