PURPOSE: To obtain a sheet for simply removing water in oil by impregnating a compsn. contg. acrylic acid and acrylate in a specified ratio into a sheet of aggregated fibers and by projecting electron beams to form resin having high water absorbing property by polymn.

CONSTITUTION: A monomer compsn. based on an aq. soln. contg. ≥about 30wt.%, in total, of acrylic acid and acrylate in 70:30W90:10 molar ratio is prepd. During the prepn. of the compsn., a substance which discolors in the presence of water is added to the compsn. The compsn. is impregnated into a sheet of aggregated fibers and hardened by projecting electron beams. The resulting sheet absorbs and takes in water in oil only by immersion in the oil. The sheet is then taken out and the water is removed.