An absorbent sheet 2 has stretchability or latent stretchability and has a fibrous base material 5 which contains fibers and superabsorbent polymer particles 6 bonded to the fibers. The superabsorbent polymer particles 6 are the result of applying a liquid containing a polymerizable monomer and/or an oligomer thereof to the fibers and polymerizing the monomer and/or the oligomer. The fibrous base material 5 preferably has stretchable or latently stretchable nonwoven fabric or continuous filaments. The fibrous base material 5 preferably has a basis weight of 20 to 100 g/m2, and the amount of the superabsorbent polymer bonded to the fibrous base material 5 is preferably 50 to 500 g/m2. The absorbent sheet 2 preferably has a stress at 20% elongation of 0.2 to 4.0 N per centimeter width.