There are provided a process for the production of an entry sheet for drilling, comprising preparing a water-soluble resin composition solution by using a mixed solvent containing water and isopropyl alcohol in a specific ratio as a solvent of a water-soluble resin composition, then applying the solution to a sheet-like base material and drying the resultant base material to form a resin layer on the base material, and a method of drilling a printed wiring board material using the above entry sheet. According to the present invention, the problems of remaining bubbles in the resin layer and a decrease in surface flatness and smoothness due to the occurrence of a ridge, which are caused because the melting point of the water-soluble resin is lower than the boiling point of water, are overcome, and an entry sheet for drilling excellent in hole position accuracy is provided.