Cooling sheet

A cooling sheet comprising:

• a backing layer;
• an adhesive agent layer configured to directly contact an applied site;
• and a liner layer for protecting the adhesive agent layer, wherein the adhesive agent layer contains
• water at 65 to 85% by mass based on a total mass of the adhesive agent layer,
• polyalkylene glycol monooleate as a surfactant at 0.12 to 0.7% by mass based on the total mass of the adhesive agent layer,
• polyvinyl alcohol as a first water-soluble polymer at 3 to 10% by mass based on the total mass of the adhesive agent layer,
• polyacrylic acid as a second water-soluble polymer at 0.5 to 5% by mass based on the total mass of the adhesive agent layer,
• a neutralized polyacrylic acid as a third water-soluble polymer at 1 to 10% by mass based on the total mass of the adhesive agent layer, and
• a parahydroxybenzoate as an antiseptic at 0.01 to 1% by mass based on the total mass of the adhesive agent layer, and
• a mass ratio of a content of the polyvinyl alcohol to a content of the polyacrylic acid is in a range of 1.2:1 to 5:1, and a mass ratio of a content of the neutralized polyacrylic acid to a content of the polyacrylic acid is in a range of 1:1 to 5.5:1.