A cosmetic gel sheet suitable for a cosmetic field or a medical field is provided. The cosmetic gel sheet of the present invention contains carboxy group-containing water-soluble polymer, polyalcohol, and acid as essential constituent components. Carboxy group-containing polysaccharide can be suitably used as the carboxy group-containing water-soluble polymer. Water content in the gel sheet is 30% by weight, but it is more preferable if the water content is 10% by weight or less. In the cosmetic gel sheet of the present invention, the gel sheet can be manufactured by drying an aqueous solution containing carboxy group-containing water-soluble polymer, polyalcohol, and acid as essential components. Wherein, it is desirable that content of the acid in the aqueous solution is adjusted to a value appropriate for setting pH of the aqueous solution to 2.0-4.0.