A resin sheet that is unlikely to be affected by heat and allows
prevention of the occurrence of a crack is provided. A glass fiber
cloth-like material is dipped into an epoxy resin solution and subjected
to curing, thereby obtaining an epoxy resin-based sheet including the
glass fiber cloth-like material. The resin sheet has a haze value of 10%
or lower, and preferably, has a light transmittance of 88% or higher, an
in-plane retardation of not more than 2 nm, a retardation in a thickness
direction of 40 nm, and a surface roughness of not more than 2 .mu.m.