A removable pressure sensitive adhesive composition includes at least (A) a hydroxyl-group-containing acrylic polymer, (B) an amine compound containing plural hydroxyl groups, and (C) a polyisocyanate compound and has a gel fraction of equal to or more than 70% by weight after drying or curing. A removable pressure sensitive adhesive sheet has a removable pressure sensitive adhesive layer including the removable pressure sensitive adhesive composition formed on one or both sides of a base material. The sheet may have a 180.degree. peel force with respect to a melamine-faced steel sheet of 5 N/20-mm or less and may have a 180 .degree. peel force after adhesion at 50.degree. C. for 48 hours of 1.2 times or less the initial adhesion (after adhesion at 23.degree. C. for 20 minutes), as determined at a pulling rate of 300 mm/minute, 23.degree. C. and 50% relative humidity.