The present invention relates to a sheet for mounting a polishing workpiece. The sheet comprises a substrate and a surface layer. The substrate has a surface. The surface layer is located on the surface of the substrate, with no hole structure existing in the interior thereof, and has a plurality of through holes. Accordingly, when the polishing workpiece contacts the surface layer, the air therebetween is vented to the substrate via the through holes and then is easily vented out, without the phenomenon of air wrapping, which increases the adsorption force between the polishing workpiece and the sheet, thereby improving the polishing effect of the polishing workpiece.