A water-absorptive resin is coated by geranyl acetate type Eucalyptus oil to form an essential oil coated resin, subsequently a carbon-coated particle is prepared by coating the essential oil coated resin with a carbon fine powder, which is an essential oil adsorption and desorption regulator; and then mixed with an adsorption promoter and a heat transfer inhibitor to form a sleep inducing composition. After that, the percutaneous sleep inducer comprising thereof is prepared.