Abstract: A seed top of foamed cells is constructed such that a porous sheet having open cells is affixed to one surface of a thin support band extending in a band-like configuration with its widthwise direction being an up-and-down direction, and accommodation recesses for accommodating seedling seeds are provided in the porous sheet. It is possible to reduce the size and weight of the seedling raising sheet used for raising seedlings and to eliminate the need for soil in raising seedling, thereby enabling an industrial mass-production of the seedling raising sheet.