PROBLEM TO BE SOLVED: To provide a composite sheet in which a cushioning property is high when it is used especially as a surface sheet of an absorbent article and a permeability of a liquid is high.SOLUTION: The composite sheet 1 has a many numbers of a height 5 made of an upper fiber sheet 2 on a lower fiber sheet 3 which is substantially flat made by stereo-forming the upper fiber sheet 2, at the same time has a concavity 6 between heights 5. The concavity 6 and the heights 5 are arranged alternatively on one direction of the composite sheet 1, at the same time they are arranged alternatively on a direction crossing as orthogonal to the direction. The height 5 has a couple of a first wall 51 positioned along one direction above described and facing each other and a couple of a second wall 52 positioned along a direction perpendicularly crossing to one direction above described and facing each other. A basis weight of the first wall portion 51 is respectively different from a basis weight of the second wall portion 52.COPYRIGHT: (C)2009,JPO&INPIT