WET TISSUE

PROBLEM TO BE SOLVED: To enhance safety to the human body, and sufficiently prevent yellowing by using polyethylene glycol of the specific concentration as an impregnating liquid impregnated into a base material sheet including pulp. SOLUTION: Polyethylene glycol PEG is contained in an aqueous medium such as water or water containing alcohol as an impregnating liquid impregnated into a base material sheet. The content of PEG in the impregnating liquid is set to 0.5 to 5 wt.%. When the content is less than 0.5 wt.%, a sufficient yellowing preventive effect is not revealed, and when the content exceeds 5 wt.%, viscosity of the impregnating liquid increases, so that wiping-off performance, a using feeling and a touch feeling deteriorate. Therefor, when setting the content to the specific content, yellowing of pulp is effectively restained and prevented without exerting influence on the wiping-off performance and the using feeling of a wet sheet. Moreover, since the PEG is high in safety to the human body and does not generate an offensive smell, the wet sheet can be used with a sense of security without causing an unpleasant feeling.