To provide a toilet seat sheet having a surface of acrylic yarn in which an outline does not collapse without performing specific edge processing by performing ultrasound ablation and welding.

A pair of sheets are attachably and detachably mounted on an upper surface of a seat of a Western style toilet or a toilet seat of a cleaning/heating device thereof, and are formed in a crescent shape. Each sheet is formed of four layers of a fabric layer made of at least a face yarn 21 and a back side yarn 22, a core material layer 23, a cushion layer 24, and an adhesive layer 25. The face yarn 21 is an acrylic yarn. The back side yarn 22 is a polyester yarn. The core material layer 23 is either one of a polyester spunbonded nonwoven fabric, a polyester canvas, and polyester hot melt sheet.