To provide a nail enamel removal sheet exerting excellent liquid-absorbing and liquid-releasing properties with respect to a remover, having appropriate elasticity, scarcely loosing a shape, and having excellent wiping and scraping properties.

The nail enamel removal sheet includes: an absorbing layer consisting of a nonwoven fabric (A) formed by thermally treating an air-laid web that consists primarily of pulp fibers and thermally-fusible synthetic fibers; and a surface layer consisting of a different nonwoven fabric (B) provided on at least one surface of the absorbing layer. The thermally-fusible synthetic fibers of the non-woven fabric (A) occupy 20 to 80 mass% of the entire absorbing layer.