A foam sheet according to the present invention is composed of a foam which has a thickness of 30 to 500 [mu]m, a density of 0.2 to 0.7 g/cm3, an average cell diameter of 10 to 150 [mu]m and such a property that a loss tangent (tan[delta]), which is a ratio of the storage modulus to the loss elastic modulus at an angular frequency of 1 rad/s in a dynamic viscoelasticity measurement, has a peak top at a temperature falling within the range from -30 to 30 not C inclusive. It is preferred that the maximum value of the loss tangent (tan[delta]) in the temperature range from -30 to 30 not C inclusive in the foam is 0.2 or more.