A printing sheet which prevents setoff while transferring a sufficient quantity of ink and maintains necessary dot uniformity can be obtained by ensuring characteristics that the centerline average roughness showing the larger value is 1.0-3.5 &mgr;m and the ratio of centerline average obtained by dividing the larger value by the smaller value is less than 1.15 where said values are chosen at the point where the difference between the centerline average roughness in a certain direction and the centerline average roughness at right angles to said direction is maximal. Further, the abovementioned quality is further improved by appropriately ensuring that the oil absorbability is more than 4 mg/cm2 and less than 7 mg/cm2 when the contact time between the oil component having a surface tension of 27-30 mN/m at 20° C. and the printing sheet is 5 seconds and/or that the median pore diameter is 1.7-3.5 &mgr;m, in addition to the abovementioned characteristics.