To prepare a sebum-wiping sheet capable of wiping off the sebum and simultaneously giving a sufficient refreshing touch to the skin, when the sebum, etc., are wiped off from the skin.

A sheet for wiping off sebum is prepared by sealing a refreshing ingredient in the microcapsules 4 of a compression-collapsible soft resin, dispersing the microcapsules 4 together with a binder 3 in water or a water-containing alcohol, coating the dispersion on a sheet 2, and subsequently drying the coated sheet. When the sheet 2 is pressed to a skin on the wiping of the sebum, etc., the microcapsules 4 are collapsed with the compression force, and the refreshing ingredient is exposed from the microcapsules to adhere to the skin.