PURPOSE: To provide a wiper which can be immediately used as wet tissue paper by easily impregnating liquid such as water or medicine at the time of use.

CONSTITUTION: The upside of a water non-permeable rectangular sheet 1 is folded downward, a housing part A equipped with an opening part 2 is formed at the lower edge, and tissue paper 5 is made existent inside. Then, the sheet is folded upward from the downside of the lower edge opening part 2 so as to cover this opening part, a housing part B equipped with an opening part 4 is formed at the upper edge, and a liquid sealed bag 6 is made existent inside. Concerning these housing parts A and B, housing part spaces are communicated through the opening part 2 formed at the lower edge. In this case, as the opening means of the liquid sealed bag 6, the three sides of the liquid sealed bag 6 are sealed by thermal welding or adhesion at least or a notch 8 to reach the adjacent part of a liquid sealed part is provided at one position of the sealed part at least. Otherwise, a tool for opening equipped with a projection on one side of a plate is made internally existent so that the projection can be positioned on the side of the tissue paper 5.