PURPOSE: To obtain the subject sheet excellent in moisture permeability and waterproofness at a low cost by coating a fibrous substrate comprising a nylon filament yarn melt spun at a high speed and having ultralow heat shrinkage with a water-based resin liquid.

CONSTITUTION: This moisture-permeable and waterproof sheet is obtained by using a woven or a knitted fabric comprising a nylon filament yarn melt spun at a high speed of ≥4,000 m/min as a fibrous substrate and coating the fibrous substrate with a water-based resin liquid comprising a polyurethane-based resin, an acrylic resin, or the like, according to a coating method, or the like, heat- treating the coated fibrous substrate and forming a resin coating film. The heat shrinkage is small even by carrying out a high-temperature treatment at the time of drying when forming the coating film of the water-based resin liquid by using the yarn melt spun at the high speed. High-speed processing can be conducted to remarkably improve the productivity and the inexpensive sheet can be obtained.