Abstract: A wiping sheet is provided, which presents excellent in handling during wiping, high wiping ability for greasy dirt, and less liquid remains on an object after wiping. A wiping sheet having a fiber structure (such as a woven fabric, a knitted fabric and a nonwoven) is obtained, which includes an ultrafine fiber layer containing ultrafine fibers having a fineness of at most 0.9 dtex which result from at least two types of ultrafine fiber-generating conjugate fibers, at least one conjugate fiber giving ultrafine fibers containing a modified vinyl alcohol resin, and the other conjugate fibers giving ultrafine fibers containing another resin(s). The ultrafine fibers can be obtained by a first splittable conjugate fiber including a component containing the modified vinyl alcohol resin and a second splittable conjugate fiber composed of components of other resins. In the ultrafine fiber layer, the fibers are preferably bonded by thermoadhesive resin-containing ultrafine fibers.