PURPOSE: To provide a refractory covering composition and sheet excellent in the covering applicability on structural members for construction, not to mention being excellent in fire resistance.

CONSTITUTION: The refractory covering composition can essentially be obtained by incorporating (A) 100 pts.wt. of expandable mineral powder initiating expansion at ≤400°C with (B) 2-200 pts.wt. of a binder imparting the component A with shapeability and not hampering its expansion. The other objective refractory covering sheet can be obtained by providing at least one side of a sheet-like refractory layer 1 consisting of the above composition with protective layer(s) 2. Besides the component A is preferably unbaked vermiculite, and the protective layer 2 is pref. 0.2-0.5mm thick and embossed.