<p>In order to heighten the density of microcapsules (5) and facilitate handling by the unit composed of microcapsules in a given amount smaller than in the whole sheet, a microcapsule sheet which comprises a substrate (1) constituted of an edible film and microcapsules (5) each obtained by surrounding a core layer with a first shell film and a second shell film, the microcapsules (5) being arranged according to a given pattern so as to be disposed only in those regions (1a) of the substrate which are separated from each other.</p>