To provide a sebum absorbing sheet excellent in sebum absorption and confirmation of a sebum absorbing effect even if the amount of the sebum is less, having the fine touch to the skin in use and easy to take even when the sheets are stacked on the market.

The sebum absorbing sheet comprises both surface layers consisting of a lipophilic superfine-fiber layer including lipophilic superfine-fibers having a fiber diameter of 5 μm or less in a stretched state and a thick fiber layer including fibers having a mean fiber diameter larger than that of the fibers of the lipophilic superfine-fiber layer and has pores with a mean pore diameter of 15 μm or less. It is preferable that the sheet comprises only lipophilic fibers, and that low-melting fibers provided with a low-melting resin on the surface with a melting point lower than that of the resin composing the lipophilic superfine-fibers is included and the low-melting resin is fused on the surface.