This invention discloses a waterproof sound-transmitting sheet. The waterproof sound-transmitting sheet includes: a waterproof sound-transmitting layer having a waterproof function and configured to transmit sound; a first
adhesive layer attached to a first surface of the waterproof sound-transmitting layer; and a second
adhesive layer attached to a second surface of the waterproof sound-transmitting layer located on the opposite side of the first surface, wherein the waterproof sound-transmitting layer includes a non-
porous layer without pores and a
porous layer laminated on the non-
porous layer and containing pores.