The object of the present invention is to provide a more practical liquid-absorbing substrate capable of absorbing not only water but also alcohols, wherein liquid absorbency and gel properties of the substrate can be easily controlled.Namely, the present invention relates to a liquid-absorbing substrate containing:(A) a product obtained by hydrolysis and polycondensation of a compound represented by the formula (I) (R.sup.1).sub.nM(X).sub.m-n (I) (wherein, R.sup.1 represents a hydrogen atom, C.sub.1-C.sub.6 alkyl, or C.sub.2-C.sub.6 alkenyl; M represents a metal atom; X represents a hydrolyzable group; m represents the atomic valence of M; and n represents an integer of 0 or 1) in a solvent in the presence of a catalyst; and (B) a cellulose derivative having a mass-average molecular weight of 1.times.10.sup.5 to 5.times.10.sup.6.