A sheet for producing a multilayer optical recording medium having a repeated structure in which a plurality of optical recording layers are laminated, wherein the sheet has a structure such that a unit comprising at least a release assisting layer, an optical recording layer having a thickness of 1 to 1,000 nm and a pressure sensitive adhesive layer are disposed on a process film, the release assisting layer is disposed on the surface of the process film, and a pressure sensitive adhesive layer is disposed as the outermost layer, and an absolute value of difference between refractive indices of the release assisting layer and the pressure sensitive adhesive layer at a wavelength of 660 nm is 0.11 or smaller; and a multilayer optical recording medium obtained by using the sheet. The sheet enables to release the process film and transfer the optical recording layer while the condition of the surface of the optical recording layer is kept excellent. The multilayer optical recording medium has a great recording density and exhibits excellent property for recording.