The toe sheet for the shoes comprises a nonwoven fabric sheet having dip treatment with a mixed emulsion including a plastic resin and a nonionic surface active agent to enhance durability and the hydrophilic nature and coated with an acrylic ester copolymer resin in dots on approximately all of one side face of the sheet to retain an antibacterial agent or an antiodor agent and as an antislip process. プラスチック樹脂とノニオン系界面活性剤を含む混合エマルジョンで浸漬処理を施し堅牢性ならびに親水性を高めた不織布製シートに、抗菌・防臭剤を保持させるとともに、滑り止め加工として前記不織布製シートの片面の略全面にわたりアクリル酸エステル共重合樹脂をドット状に塗布した靴のつま先シート。 - 特許庁