Disclosed is an elastic sheet for an absorbent article and the article using the elastic sheet, which have good fittability to a wearer's skin and is capable of suppressing gather marks on the wearer's skin. The elastic sheet (10) includes a first fibrous layer (2) defining a first surface (11) and a second fibrous layer (3) defining a second surface (12) opposite to the first surface, which are respectively constructed of thermoplastic resin. A plurality of elastic members (4) are contractibly secured in a stretched state between the first and second fibrous layers. The first and second fibrous layers have a plurality of gathers formed in a direction intersecting with a direction that the elastic members extend. An average flexural rigidity value in accordance with a KES method is 0.0035 x10<；sup>；-4<；/sup>；to 0.022 x10<；sup>；-4<；/sup>；(N·m<；sup>；2<；/sup>；/m) and thickness under a compression load to the gathers according to the KES method is 0.22 to 1.5 mm.
