To provide a water absorbing sheet suitable to use for absorbing a scattered water, blood, dirt such as urinary drip, chemical drip or the like, and a water absorbing mat or a water absorbing clothing using the sheet in a dental hospital, an animal hospital or the like.

The water absorbing sheet is constituted by constituting the sheet by water absorbing nonwoven fabrics 1, 2 such as Japanese paper or the like and, for example, an acrylic acid polymer water absorbent 3 of granules (powder), and substantially uniformly fixedly sandwiching the absorbent 3 between the fabrics 1 and 2 by an adhesive, pressure contact or the like or other arbitrary method. This sheet is cut in a desired size and shape, arranged, for example, under a gargling cup or the like to prevent a water from being scattered.