The present invention has as its objective providing acorneal epithelium forming cell sheet that will adhere well to an anterior segment tissue. To attain this objective, a corneal epithelium forming cell sheet is produced by a process comprising the steps of cultivating under specified conditions corneal epithelium forming cells on a cell culture support comprising a substrate having its surface covered with a temperature responsive polymer of which the hydrating force varies in a temperature range of 0-80° C., optionally stratifying the layer of cultured cells, and thereafter, (1) adjusting the temperature of the culture solution to either above an upper critical dissolution temperature or below a lower critical dissolution temperature, (2) bringing the cultured corneal epithelium forming cells into close contact with a carrier, and (3) detaching the sheet together with the carrier under specified conditions.