PURPOSE: To contrive to form a sheet for absorbing an excess solution of a food while not damaging a taste of the raw food because of absorption of only water with leaving an oil content of the raw food, by treating paper, cloth or nonwoven fabric of water absorbing fibers with a water-permeable and oil repellent fluorine compound.

CONSTITUTION: Paper, cloth or nonwoven fabric of water-absorbing fibers is subjected to a water-permeable and oil repelling treatment with a fluorine compound. Cellulose fibers having high water absorbing properties are preferable as the water-absorbing fibers. A method wherein a sheet of water-absorbing fibers is immersed in a solution of the fluorine compound is the simplest as the treatment method. The pickup amount of the fluorine compound is preferably about 0.05W1g/m2 usually.