A multi-layer sheet of the present invention comprises a thermoplastic resin foam sheet, a reinforcing sheet layered on integrated with at least one side of the thermoplastic resin foam sheet; the reinforcing sheet being formed by a non-woven fabric which comprises non-meltable fibers which are interwound with one another and which are bound together with a thermoplastic resin, the thermoplastic resin foam sheet having an aspect ratio Dz/Dxy of bubbles of 1.2 or more, and an expansion ratio of 550 cc/g, and therefore the sheet is excellent in bending strength, compressive strength, thermo-forming property and dimensional stability as well as lightweight property, and so can ideally be used for an upholstery material for vehicles, a heat-insulation material, a buffer material and the like.