Abstract: A water-dispersible sheet and a cigarette using the sheet are disclosed. The sheet comprises a water-resolvable base paper made from fibrous raw materials and a water-dispersible coating layer containing water-soluble polymer and an alkaline compound. The sheet is also produced through an impregnation treatment for a water-resolvable base paper with a coating mixture containing water-soluble polymer and an alkaline compound, wherein said water-resolvable base paper is made from a mixture of water-dispersible fibers and fibrous carboxymethyl cellulose acid or fibrous carboxyethyl cellulose acid. The gas-permeability of the water-dispersible sheet is controlled by the water-dispersible coating layer or the impregnation treatment.