A sheet comprising a non-woven fabric in which ultra-fine fibers of a single fiber thickness of 0.5 dtex or less are entangled and an elastomeric binder mainly composed of a polyurethane, wherein said polyurethane is a polycarbonate-based polyurethane having a polycarbonate skeleton represented by the following general formulas (1) and (2), and having a gelation point of 2.5 ml or more and less than 6 ml. (In the formula, R1 and R2 are aliphatic hydrocarbon groups with 7 to 11 carbons, and they may be same or different. Furthermore, n and m are positive integers, and when R1 and R2 are different, it is a block copolymer or a random copolymer) (In the formula, R3 and R4 are aliphatic hydrocarbon groups with 3 to 6 carbons, and they may be same or different. Furthermore, x and y are positive integers, and when R3 and R4 are different, it is a block copolymer or a random copolymer)