The present invention relates to a paper towel that can be provided with dry crepes with no need for involving a large equipment investment. The paper towel contains one or more of chemical pulp, mechanical pulp, de-inked pulp, and recycled pulp, being provided with crepes in an off-machine process by use of a microcreper, such as a MICREX®/Microcreper™ system, and having a basis weight of 32.2 to 64.3 gsm, a density of 0.130 to 0.150 g/cm3, which is obtained by dividing the basis weight by the caliper (μm), and the number of crepes (cpi) of 12 to 30.