Abstract: A comfortable water absorbent composite sheet which is a water absorbent sheet comprising a water absorbent layer, a water holding layer and a water impermeable layer successively arranged from the skin side, wherein the composite water absorbent sheet has a sufficient amount of water absorption with slight water-rewet to the skin by arranging a water-backflow preventing layer comprising a water impermeable sheet material having water penetrating holes between the water absorbent layer and the water holding layer and providing the total area ratio of the water penetrating holes accounting for 3% or above and below 40% of the whole area of the water-backflow preventing layer.