Stretchable cooling sheet

A stretchable cooling sheet (11) provided with a hydrous gel layer (13) comprising a water-soluble polymer and a large amount of water contained in the polymer, which comprises the hydrous gel layer (13), the first sheet (14) which is made of a stretchable fiber and placed on the underside of the gel layer (13) in such a way as to cover the whole of the underside, a pressure-sensitive adhesive layer (17) containing powdered aluminum and a release paper (19) which are placed on the underside of the first sheet (14) successively in such a way as to cover the whole of the underside, and the second sheet (16) which is at least unidirectionally stretchable and is placed on the face of the hydrous gel layer (13) in such a way as to cover the whole of the face. In using, the release paper (19) is peeled off and the resulting sheet is applied directly to an affected part with the pressure-sensitive adhesive layer (17) faced to the affected part, whereby the cooling sheet (11) can adhere stably to an affected part and