To provide a cooling or warming sheet showing a low repulsive property and a little evaporation of water content in water-containing gel in a sheet-like object having a water-containing gel layer and a covering layer positioned its periphery.

This cooling or warming sheet is provided with a fiber layer (a), a water vapor barrier sheet layer (a), the water-containing gel layer and a water vapor barrier sheet layer (b) in this order, wherein the water-containing gel layer is not exposed, the water-containing gel layer has jelly strength from 200 to 3,000 g measured under the following conditions, and the water vapor barrier sheet layers (a) and (b) have water-vapor permeation ratios of 10 g/m224h or less in JIS Z0208 (a cup method; 40C; 90%RH) respectively. The jelly strength measurement conditions are that a measuring instrument is a compression type physical property measuring instrument, measurement atmosphere conditions are under 20C and 65%RH, compression shape and area are a circle with a diameter of 30 mm and 7.065 cm2 respectively, the amount of compression (displacement) is 2 mm, a compression speed is 1 mm/sec, and the dimension of a measurement sample is 20 cm30 cm6 mm (thickness).