Abstract: To provide a semiconductor wafer surface protection sheet having good adhesion to irregularities on a patterned surface of a semiconductor wafer and having good peelability after wafer grinding. Specifically, a semiconductor wafer surface protection sheet is provided that includes a base layer having a tensile elasticity at 25 C°, E(25), of 1 GPa or more; a resin layer A that satisfies the condition EA(60)/EA(25) <0.1, where EA(25) is a tensile elasticity at 2 C° and EA(60) is a tensile elasticity at 60° C., the EA(60) ranging from 0.005 MPa to 1 MPa; and a resin layer B having a tensile elasticity at 60° C., EB(60), of 1 MPa or more and having a thickness of 0.1 ?m to less than 100 ?m, the EB(60) being larger than the EA(60) of the resin layer A.