An object of the present invention is to provide microneedles in which oily components are dispersed and held in a substrate and a method for manufacturing the same. The microneedle sheet 10 includes a sheet body 20 and a plurality of microneedles 21 on one side of the sheet body 20. Most of the microneedles 21 are regularly arranged on the sheet-shaped body 20 in, for example, a lattice shape, a honeycomb shape, or a zigzag shape. In addition, the sheet body 20 and the microneedle sheet 21 are formed integrally using the same material. The sheet-shaped main body 20 and the microneedles 21 include a base material 30 having in vivo solubility and an oily component 31 dispersed and held in the base material 30 as constituent materials.本發明之目的為提供油性成分分散保持在基材中的微針及其製造方法。微針片材10，具備片狀本體20及在片狀本體20的其中一面的多數微針21。多數微針21在片狀本體20上以例如：格子狀、蜂巢狀、或鋸齒狀地規則排列。又，片狀本體20與微針片材21係使用相同材料而一體地構成。片狀本體20及微針21中含有具生物體內溶解性之基材30及分散保持在基材30中的油性成分31作為構成材料。
