A waterproof sound-transmitting sheet, which forms a reinforcement member on a waterproof sound-transmitting layer, thus maintaining waterproof performance and sound-transmitting performance by minimizing the displacement amount while maintaining stretch-shrinkage performance at a water pressure of about 1 atm or more. The waterproof sound-transmitting sheet may be configured to include a waterproof sound-transmitting layer formed in a film shape having elasticity, a first adhesive layer adhered to one surface of the waterproof sound-transmitting layer, a second adhesive layer adhered to the other surface of the waterproof sound-transmitting layer, and a reinforcement member formed of a hardening material to be formed on the waterproof sound-transmitting layer, thus maintaining waterproof and sound-transmitting performance by minimizing the displacement amount while maintaining stretch-shrinkage performance of the waterproof sound-transmitting layer even when a pressure of about 1 atm or more is applied thereto.