A sheet formed by using as a main component an aliphatic polyester having a melt viscosity of 1.0x103-1.0x106 poises at a temperature of 190 DEG C. and a shear rate of 100 sec-1, and having a melting point of 70 DEG -190 DEG C. The sheet of the present invention is biodegraded when buried in soil and is excellent in mechanical properties and transparency. The sheet is also superior in non-absorbency of aroma as well as heat-sealability and formability.