To provide a sheet comprising fine cellulose fibers, difficult to produce the sheet by conventional paper-making methods, to provide a method for efficiently producing the same, and to provide a fiber-reinforced resin material comprising the fine cellulose fiber sheet and a resin.

This sheet comprising the fine cellulose fibers can be obtained by coating a substrate with a slurry of the fine cellulose fibers, drying the coated slurry, and then peeling the formed fine fiber layer from the substrate. A coating apparatus and a long substrate can be used to continuously produce a sheet comprising the fine cellulose fibers. The fine cellulose fiber sheet is laminated to or impregnated with a resin to give a fiber-reinforced resin material.