Abstract: This invention provides a protective sheet for glass etching, having excellent etching solution penetration resistance, non-contaminating property and peeling efficiency. The protective sheet comprises a substrate and a PSA layer provided on one face of the substrate, such that, when the protective sheet is adhered to a non-etching area when etching glass, it protects the non-etching area from an etching solution. The PSA layer is constituted with a PSA having a gel fraction of 60% or higher. The PSA is an acrylic PSA comprising an acrylic polymer as a primary component. The acrylic polymer is synthesized by polymerizing starting monomers comprising, as a primary monomer, a monomer represented by a formula: CH2?CR1COOR2 (R1 is a hydrogen atom or a methyl group, and R2 is an alkyl group). The primary monomer comprises as a primary component a monomer with R2 being an alkyl group having 6 or more carbons.