resin layer 71 is formed on the carrier 72 by coating afterward in step s 502 the resin layer 71 is solidified in step s 503 the resin layer 71 is washed and in step s 504 the resin layer 71 is dried or baked so as to form a buffer layer 73 as shown in fig7 the buffer layer 73 has a plurality of continuous pores that communicate with each other referring to fig8 and fig5 in step s 505 an adsorption layer 74 is attached to the buffer layer 73 to form a composite sheet 7 wherein the adsorption layer 74 has a plurality of holes that communicate with each other the compression ratio of the buffer layer 73 is higher than that of the adsorption layer 74 and the void content of the buffer layer 73 is higher than that of the adsorption layer 74 in this embodiment an adhesive layer 75 is formed with an attachment tool for attaching the adsorption layer 74 onto the buffer layer 73 the material of the adhesive layer 75 is a polymer elastomer such as pressure sensitive adhesive moisture curable resin one component resin or two component resin the attachment tool can be a coating roller coating blade printing roller or transfer tool the adhesive layer 75 has a plurality of adhesive points 751 to adhere the buffer layer 73 and the adsorption layer 74 the adhesive points 751 are discontinuous and have gaps therebetween that is the adhesive layer 75 is not completely filled between the buffer layer 73 and the adsorption layer 75 the adhesive points 751.