A porous sheet which has good balance between electrolytic solution permeability and dry-up resistance, is superior in high-rate property, and is suitable for a separator for an electrochemical element, and a manufacturing method thereof are provided.The present invention relates to a porous sheet comprising a porous substrate containing non-fibrillar fibers having an average fiber diameter of 0.01-10 μm and a net-like structural body composed of a polymer, the net-like structural body having penetrating pores with a pore diameter of 0.01-10 μm, wherein the net-like structural body is present at the surface and at the internal of the porous substrate and the non-fibrillar fibers having an average fiber diameter of 0.01-10 μm and the net-like structural body are entangled; to a separator for an electrochemical element comprising the porous sheet; and to a method for manufacturing the porous sheet.