To provide a sheet for nursing care which can be manufactured at a low price and has a high deodorization effect.

A mixture 13 of an absorber 12 which can absorb and hold urine, etc., and a silicate compound mixed with tea-leaf paste is arranged between a first sheet 11 and a second sheet 14. The first sheet 11 is preferably composed of a water-permeable material and the second sheet 14 is preferably composed of a water-impermeable film, etc. As the mixture 13 of the tea-leaf paste and the silicate compound, a silica gel coated with a tea grounds paste, which is formed into a paste by crushing tea grounds in a moist state, etc. can be employed.