Provided is a sheet having water impermeability and water disintegrability. Specifically, provided is a water-impermeable and water-disintegrable sheet containing a hydrophobic fine particle layer (A), a water-soluble resin layer (B), and a biodegradable non-aqueous layer (C), wherein: the water-soluble resin layer (B) is disposed between the hydrophobic fine particle layer (A) and the biodegradable non-aqueous layer (C), and is adhered to the biodegradable non-aqueous layer (C) the hydrophobic fine particle layer (A) has a water contact angle of over 90° as a consequence of the surface of the hydrophobic fine particle layer (A) on the opposite side of the non-aqueous resin layer (B) being provided with a finely irregular structure formed by laminating hydrophobic fine particles, and is a layer that disintegrates when subjected to water flow and the biodegradable non-aqueous layer (C) is water insoluble, and is a layer that divides at least into two pieces when the water-soluble resin layer (B) dissolves in water.
