NOVELTY - The sheet comprises a resin layer provided with super absorbent resin containing fluid on a surface of a porous base material. The base material is formed on a surface of the resin layer. The base material is a nonwoven fabric, a fluoride group nonwoven fabric, a polyester non-woven fabric, a polypropylene-based nonwoven fabric, a rayon nonwoven fabric, a nylon system nonwoven fabric, a netting thread, a polyester group netting thread, a polypropylene-type netting thread, a rayon netting thread, a nylon system netting thread and urethane. Thickness of the base material is 0.01-10mm.    USE - Cooling sheet for a photocell module (Claimed).    ADVANTAGE - The sheet suppresses power generation temperature rising of a photocell module with the super absorbent resin containing fluid and improves evaporation of water and manufacturing efficiency of the photocell module.    DETAILED DESCRIPTION - The super absorbent resin is polyacrylic acid, polyacrylate, polyacrylate graft polymer, starch, cross-linked carboxymethylation cellulose, acrylic acid copolymer, hydrolyzed starch-acryl nitrile graft copolymer, starch-acrylic acid graft copolymer, saponification vinyl acetate-acrylic ester copolymer, hydrolyzed acrylonitrile copolymer, hydrolyzed acrylamide copolymer, ethylene-maleic anhydride copolymer, isobutylene-maleic anhydride copolymer, polyvinyl sulfonic acid, polyvinyl phosphonic acid, polyvinylphosphoric acid, polyvinyl sulphuric acid, sulfonated polystyrene, polyvinylamine, polydialkyl aminoalkyl acrylamide, polyethyleneimine, polyallylamine, polyalyl guanidine, polydimethyldi allyl ammonium hydroxide, fourth polystyrene induction material, guanidine-modified poly styrene, fourth poly acrylamide, polyvinyl guanidine and their mixture. A copolymer is provided with acrylic acid copolymer, acrylic acid monomer and maleic acid, itaconic acid, acrylamide, 2-acrylamide-2-methylpropanesulfonic acid, 2-acryloyl ethansulpon acid, 2- hydroxyethyl acrylate and styrene sulfonic acid. INDEPENDENT CLAIMS are also included for the following:    (1) a cooling sheet manufacturing method    (2) a back sheet for a photocell module    (3) a back sheet manufacturing method.    DESCRIPTION OF DRAWING(S) - The drawing shows a cross sectional view of a cooling sheet.