A foamed sheet according to the present invention has a thickness of 30 to 500 µm and includes a foam. The foam has a density of 0.2 to 0.7 g/cm 3 , an average cell diameter of 10 to 150 µm, and a peak top of loss tangent (tan ´) occurring in a temperature range of from -30°C to 30°C, where the loss tangent is defined as the ratio of a loss modulus to a storage modulus determined at an angular frequency of 1 rad/s in dynamic viscoelastic measurement of the foam. The foam preferably has a maximum of the loss tangent (tan ´) in the temperature range of from -30°C to 30°C of 0.2 or more.
