PROBLEM TO BE SOLVED: To provide a skin covering sheet for cosmetic preparation impregnation which has a high transparency and is excellent in handling in a state where the skin covering sheet is impregnated with the cosmetic preparation.SOLUTION: In the method for the production of a skin covering sheet for cosmetic preparation impregnation (13), by applying pressing processing (9a, 9b) to a layered product (10) which comprises an upper side fiber layer (1) and a lower side fiber layer (3) comprising 50 mass% or more of a cellulose type regenerated fiber, and a middle fiber layer (2) located between them and comprising 50 mass% or more of a cellulose type short fiber, the top surface (10a) and the undersurface (10b) of the layered product (10) are smoothed.COPYRIGHT: (C)2014,JPO&INPIT【課題】化粧料を含浸した状態において、高い透明性を示し、かつ取扱性に優れた化粧料含浸用皮膚被覆シートを提供する。【解決手段】化粧料含浸用皮膚被覆シート(13)の製造方法において、セルロース系再生繊維を50質量%以上含む上側繊維層(1)および下側繊維層(3)と、それらの間に位置し、かつ、セルロース系短繊維を50質量%以上含む中間繊維層(2)とを含む積層体(10)を押圧処理(9a、9b)に付して、該積層体(10)の上面(10a)および下面(10b)を平滑化する。【選択図】図1