A liquid absorbing sheet includes: a receiving base material which has a liquid permeability and which includes a first base material, a second base material, and a bonding portion at which the first base material and the second base material are bonded to each other at margins thereof, the first base material and the second base material each being composed of a material including fibers; and a water absorbing resin which has a water absorbing property, which is swelled in association with water absorption, and which is received in a portion between the first base material and the second base material surrounded by the bonding portion. In the liquid absorbing sheet described above, the bonding portion is at least partially broken when the water absorbing resin is swelled.