PROBLEM TO BE SOLVED: To provide an effervescent skin modifying sheet which can sufficiently give a blood circulation-improving effect by the generation of carbonic acid gas, a massaging effect, and the like to a desired part of the skin, is excellent in handling properties when using and is excellent in a feeling of use, and further is excellent in long lasting effervescence and an after-use effect.SOLUTION: A skin modifying sheet contains 100 parts by weight of a substrate sheet which contains (a) 1-100% by weight of a cosmetic containing carbonate, organic acid, and a foam stabilizer in an inner layer part of a textile sheet consisting of front and back layers and whose mesh is 40-300 g/m2, and 25-500 parts by weight of non-aqueous medium, such as massage oil, applied to the substrate sheet.COPYRIGHT: (C)2016,JPO&INPIT【課題】炭酸ガス発生による血行促進作用、マッサージ作用等を皮膚の所望箇所において十分得ることができ、使用時にハンドリング性にも優れると共に、使用感、更には、発泡時間の持続性に及び使用後の効果も優れた発泡性の皮膚改質シートを提供する。【解決手段】表裏層からなる布帛シートの内層部に、(a)炭酸塩、有機酸、および泡安定剤を含有する化粧料を1~100重量%含有し、かつ目付けが40~300g/m2である基材シート100重量部に対し、マッサージオイルなどの非水性媒体を25~500重量部付与した皮膚改質シート。【選択図】なし