It is possible not only to safely and easily keep heat of a human body or an animal without using a heat generating material, but also to be used in various fields as a cushioning material, a hygroscopic material, a protective material, a stabilizing material, And provides a simple heat insulating sheet having durability that can be repeatedly used at low cost.SOLUTION: At least one surface of a thin film base material 1 having flexibility and moderate toughness is incorporated with a far infrared substance fine powder containing plant-derived charcoal calcined at high temperature in an oxygen blocking atmosphere as a compounding ingredient , And the coating layer is formed between the convex portions 2 and 2 containing the far-infrared substance fine powder and the convex portions adjacent to each other And the concave portions 3, 3 on the surface of the non-coating layer, and the thin film base material is formed of a porous material 5 having flexibility and elasticity and having many fine pores via the adhesive layer 4 or the adhesive layer On the surface of at least one of the surfaces.(FIG.【課題】発熱材を使用せず、人体や動物を安全、容易に保温するのみならず、緩衝材、吸湿材、保護材、安定材としても多方面に使用することができ、簡易に製造でき且つ繰り返し使える耐久性を有する簡易な保温シートを安価に提供する。【解決手段】柔軟性と適度な強靱性を有する薄膜基材1の少なくとも一方の表面に、酸素遮断雰囲気下で高温焼成された植物由来の炭を配合成分とする遠赤外線物質微粉末を含有させてなる塗膜層を塗装あるいは印刷手段によって固着形成した保温シートであって、塗膜層は遠赤外線物質微粉末を含有する凸部2、2’と隣接する凸部同士の間に形成された非塗膜層表面の凹部3、3’とで形成され、薄膜基材は粘着剤層4あるいは接着剤層を介して、柔軟性及び弾力性を有し多数の微細気孔を有する多孔質素材5の少なくとも一方の表面に積層形成されている。【選択図】図4