WIPING SHEET

Provided is a wiping sheet that has excellent texture on a front surface side and has wiping performance on both front and back surface sides. A wiping sheet (1) includes: a front surface layer (2) mainly including hygroscopic long fibers (4) having an average fiber diameter of 10 ?m or less; and a back surface layer (3) mainly including short fibers (5) with an average fiber diameter of more than 10 ?m. The long fibers (4) randomly curved form a netlike structure in the front surface layer (2). A plurality of openings (80) arranged in a first direction (X) are formed in the back surface layer (3). The long fibers (4) cross at least some of the openings (80).