To provide a method capable of manufacturing cosmetic absorbent paper which exhibits characteristics (grease absorptivity, touch and appearance, wetting) very similar to traditional cosmetic paper.

Base paper with vegetable fibers is a major constituent is treated by soaking in a lye heated to a temperature at or less than a boiling point and dried under tension to be lye treated base paper. The obtained lye treated base paper is sandwiched between more than two smooth surfaced sheets to be laminated and then boated. In this case, it is preferable that the temperature of the lye is 50°C to at or less than a boiling point. Though an extract solution from the ash of rice straw may be used just the way it is as a lye, the persimmon juice added extract solution is more preferable.