Provided is a top sheet for absorbent articles including a number of perforations for covering a liquid-receiving surface of an absorbent article. The top sheet is formed of a thermoplastic resin containing a particulate material. The top sheet is provided with fine convex portions of the particulate material on the surface thereof and a plurality of protrusions extending from the surface thereof, and the height of each protrusion from the surface is larger than that of each fine convex portion therefrom.