PROBLEM TO BE SOLVED: To provide a skin cleaning sheet which makes it possible to remove the hard-to-remove makeup such as waterproof mascara, and has a good touch and stability when wiping off the skin.SOLUTION: A skin cleaning sheet comprises a nonwoven fabric of a layer structure comprising a first layer, and two second layers on the surface side of the first layer, and an O/W emulsion with a viscosity of 200-15000 mPa s at 30°C as impregnation liquid. A ratio between a density of the first layer and a density of the second layer (first layer density/second layer density) of the nonwoven fabric is 1.05 or more.