To provide a transdermal absorption sheet with which control of a dissolution rate and suppression of drug diffusion can be achieved, and a method of manufacturing the transdermal absorption sheet. A transdermal absorption sheet 100 is provided with a sheet portion 116, a plurality of frustum portions 114 that is disposed on the sheet portion 116, and needle portions 112 that are disposed on the frustum portions 114, each of the plurality of needle portions 112 includes a first layer 120 containing a drug and a second layer 122 not containing a drug, and at least one of the plurality of needle portions 112 contains an air bubble 124.
