To obtain a high quality printed wiring board with less burrs due to drilling work, small roughness in the inner wall of a hole, and high accuracy in a hole position in a process of drilling a hole with such a small diameter as in 0.050-0.15 mm in manufacturing the printed wiring board.

This sheet for drilling work in the printed wiring board is made of resin layers with a higher elastic modulus in the drill entry side than in the outlet side. Those resin layers are composed of a multi-layer structure with at least three or more layers combined by an adhesive to which a lubricant is added.