To provide a cushioning sheet which can endure repeated use by suppressing the heat deformation of the cushioning sheet in an X to Y direction, and reducing the deformation in a Z direction with a pressed object after use.

In the cushioning sheet, a fluoro-rubber elastomer is impregnated in and complexed in the hole part of a porous sheet having the continued hole part of a void ratio of 40% to 90% to reduce the entire void ratio of 0% to 60%, so that the deformation in the Z direction can be reduced for repeated use.