Disclosed is a wiper which is which is highly retentive of water, soft to the touch, and improved in sheet strength and a method for manufacturing the same. An interlining layer contains pulp fibers, first and second surfacing layers contain non-fusible fibers, and a reinforcing layer contains fusible fibers and rayon fibers. The fusible fibers are fusion-bonded but the non-fusible fibers remain unfused. Sheet surfaces are free from the fusible fibers.