The present invention aims to provide a sweat-absorbent sheet adapted to give users skin feeling of coolness and at the same time to provide a preventive effect against development of miliaria. A sweat-absorbent sheet (1) includes a first surface layer, a second surface layer (2) lying on the opposite side of the first surface layer (2) and an intermediate layer (4) sandwiched between these two layers (2, 3). Each of the first and second surface layers (2, 3) comprises a mixture layer of first and second hydrophobic fibers (11, 12) made of thermoplastic synthetic resin as main constituent and first and second hydrophilic fibers (11, 12). The intermediate layer (4) comprises third hydrophilic fibers (23) extending into at least one of the first and second hydrophobic fibers (11, 12). The first and second hydrophobic fibers (11, 12) are bonded to the crimped to hydrophobic composite fibers (15) mixed in the respective layers (2, 3, 4). The first, second and third hydrophilic fibers (21, 22, 23) are impregnated with antibacterial or bactericidal medicinal ingredient and such medicinal ingredient is left behind on these hydrophilic fibers (21, 22, 23) after these hydrophilic fibers have been dried.