To provide a therapeutic sheet which enables therapy on a wide range of a human body, has acupunctural effects, and causes no allergy with a metal needle.

The therapeutic sheet of a potential therapeutic device comprises a flexible first sheet, a conductive and flexible second sheet, and a flexible surface material. In the therapeutic sheet, plural protrusions made of carbon or precious metal are electrically connected with the second sheet and put through the surface material to be arranged on the surface material.