To provide a new stretchable sheet which has water absorbability (hygroscopicity) required as the entire sheet material and also has practical expansion and contraction flexibility at the same time.

On one surface side of a sheet material which itself has prescribed stretchability and air permeability, sheet-like non-stretchable and water absorbing members by water absorbing polymer or the like divided into prescribed sizes and shapes are arranged so as not to overlap with each other and fixed. By the stretchability of the stretchable sheet material occupying the cutting gap part of the non-stretchable and water absorbing members adjacent to each other, the stretchability required as the entire sheet material is maintained.