Abstract: The sheet material of the present invention comprises a base sheet which is formed of at least one sheet of paper or non-woven fabric sheet and a plural number of threads embedded within the base sheet, interposed between the sheets of paper or non-woven fabric sheets or bonded to the surface of the base sheet. Accordingly, the sheet material has a high strength even when the base sheet is formed of inexpensive and disposable paper. The base sheet can be impregnated with a flame retardant agent such as an ammonium phosphate compound, nitrogen-containing compound and sulfur-containing compound to be imparted with good flame retardancy. The sheet material is provided with certain indications such as commerical advertisements so that articles made from the inventive sheet material are commerically advantageous especially when guests of hotels and the like are allowed to take out the articles.