PROBLEM TO BE SOLVED: To provide an absorbent sheet having superior absorption performance and biodegradability, and to provide a method for manufacturing the same.SOLUTION: The absorbent sheet is provided with an absorbing layer made of a nonwoven fabric that is obtained by subjecting an air-laid web formed by laminating a first web comprising a first raw material fiber and a second web comprising a second raw material fiber, to heat treatment. In the first raw material fiber, a content of a thermally adhesive fiber (X) selected from a fiber (x1) and a fiber (x2) is 2% or more and 50% or less, and a content of a cellulose fiber is 0% or more and less than 5%. In the second raw material fiber, a content of a cellulose fiber is 5% or more and 98% or less. The fiber (x1) is a thermally adhesive fiber made of a resin (A) selected from polybutylene succinate and the like. The fiber (x2) is a thermally adhesive fiber made of a resin (B) selected from polylactic acid and the like and the resin (A).
