To provide a thermal-comfort sheet capable of facilitating the production of thermal-comfort members because of having flexibility and enabling such members to be imparted with adequate thermal-comfort effect.

The thermal-comfort sheet 1 comprises a sheet-like reinforcing body 2 with fibers 2a entangled with one another while securing voids and numerous hollow particles 3 held through entangling with the fibers 2a to retain the voids and having closed cells 3a inside themselves.