To obtain a smooth front surface in a massage sheet, to facilitate adjusting temp. and to effectively use it for a massage or the like after doing sports by executing a special treatment on the front surface of a specified cloth for adaptation to skin, coating a jelly state soap or the like on its surface and, besides, adhering a wrap sheet on it.

The treatment of a rubber state adhering object 2 or the like, which is adapted to skin, is executed on the front surface of a cloth sheet 1 to be adopted to a compress, jelly-state chemicals or soap 3 is coated on the front surface and, then, a protection sheet 4 for protecting the given component is coated so that the massage sheet for care is generated. When the sheet is used after immersion in hot water, it is effectively applied as a hot massage sheet. The massage sheet is smooth on the front surface and is easily adjusted in temp. so that the width of usage is wide. A base material to be applied for the massage or the like after doing sports, for example, is selected, so that effective utilization is obtained and also it is easily portable.