To provide an adsorption sheet constituted so as to sufficiently prevent the penetration of a liquid harmful substance from the stitch part of quilting, having high adsorbing properties and excellent in flexibility and ventilation properties.

The quilting sheet is obtained by laminating a base material (an adsorbing sheet protective layer) having water/oil repellency at least on one side of an adsorbing sheet and applying quilting processing to the obtained laminate using machine cotton to which a water/oil repellency processing agent is applied. The machine cotton, to which the water/oil repellency processing agent is applied, is obtained by applying 0.1 wt.% or above of the fluorine type water/oil repellency processing agent to the machine cotton as a resin solid and 0.3-2.0 wt.% of a smoothing agent is applied to the machine cotton.