To solve problems of a conventional water-disintegrable sheet in which setting of a balance between the strength of the sheet and water- disintegrating property is difficult in the conventional water-disintegrable sheet, and a sheet obtained by paper making fiber webs including micro fibrous cellulose gives a hard feeling caused to a high bending resistance.

This water-disintegrable sheet has dense parts 2 in which the fibers concentrating and entangling, and a non-dense parts 4 in which the fibers are moved to both sides, obtained by subjecting the fiber web obtained from a raw material including micro fibrous cellulose in the water-disintegrating fibers such as rayon and pulp or the like, to a water-jet processing. The micro fibrous cellulose manifests a strong hydrogen bonding force in dried state, but the sheet as a whole is soft because the sheet has the dense parts 2 and the non-dense parts 4.