A process of producing a porous electrode substrate, including: dispersing first short carbon fibers and producing a first precursor sheet not having a three-dimensional entangled structure of the first short carbon fibers; treating the first precursor sheet such that the first short carbon fibers in the first precursor sheet are entangled and that a second precursor sheet having a three-dimensional entangled structure of the first short carbon fibers is obtained; dispersing second short carbon fibers on the second precursor sheet such that a porous electrode precursor sheet including the second precursor sheet and a third precursor sheet not having a three-dimensional entangled structure of the second short carbon fibers and stacked on the second precursor sheet is obtained; and carbonization treating the porous electrode substrate precursor sheet at a temperature of at least 1000° C. to obtain the porous electrode substrate.