An oil-resistant sheet material having low resistance to air permeability and being excellent oil resistance, and particularly, being able to be suitably used as a packaging material for food containing edible oil. The oil-resistant sheet material includes at least one coating layer that contains starch and/or polyvinyl alcohol and a fatty acid on at least one side of a substrate in a solid content of 0.5 to 20 g/cm.sup.2. When the coating layer further contains a crosslinking agent, the oil resistance is improved. A coating layer that contains a fatty acid as a main component or a coating layer that contains polyvinyl alcohol as a main component may be further applied to the above-mentioned coating layer to form at least two coating layers.