To provide a toilet seat sheet which has enough air permeability, an excellent cushioning property, and can satisfy comfort of use and easiness of washing.

The toilet seat sheet is characterized as follows. A bottom base material 2 and a surface material 3 are integrated mutually by heating adhesion or welding of an adhesive 5 through an intermediate sheet material 4 consisting of a thin nonwoven fabric sheet of air permeability having the adhesive 5 by spraying, a ventilation opening is possessed between the sprayed adhesives 5, and an air permeability in a thickness direction is possessed in a condition of the integration.