A waterproof sound-transmitting sheet is disclosed. The waterproof sound-transmitting sheet comprises: a waterproof sound-transmitting layer having a waterproofing function and configured to transmit a sound; a first adhesive layer attached to a first surface of the waterproof sound-transmitting layer; and a second adhesive layer attached to a second surface of the waterproof sound-transmitting layer, opposite to the first surface, wherein the waterproof sound-transmitting layer comprises: a pore-free layer having no pores; and a porous layer laminated on the pore-free layer and containing pores.