PROBLEM TO BE SOLVED: To provide a resin sheet that can overcome the problem in which when far-infrared radiation fine particles are blended in various kinds of thermoplastic resins or rubbers at a high content exceeding 50 mass%, a compact becomes stiff to lose sufficient strength and flexibility, and the problem in which when a thermosetting resin is used, in spite of a high content exceeding 70 mass%, the far-infrared radiation fine particles are held fast and can secure the strength, but the flexibility is lost.SOLUTION: An adhesive layer is formed on one surface of a flexible rubber sheet, on the adhesive layer a thin layer of a thermosetting resin containing far-infrared radiation fine particles by 70 mass% or more is formed followed by heating and curing, and thus a sheet formed of three layers mutually closely adhered via the adhesive layer is formed. In this sheet, a relatively thick rubber sheet maintains the flexibility as an integrated sheet of three layers, and a thermosetting resin layer that has high far-infrared radiation emissivity but is stiff and comes into close contact with the rubber sheet due to the adhesive layer and follows the flexibility of the rubber sheet. This flexible three-layered resin sheet comes into close contact by following a curved surface shape of skin and can radiate strong far-infrared radiation effectively and without loss on a skin surface.SELECTED DRAWING: Figure 1
