To wash it by water, and use it for many hours by providing fibered base cloth as an intermediate layer, forming one surface layer of a porous polyurethane resin layer, and forming the other surface layer of a soft polyolefine resin layer or a soft polyvinyl resin layer whose hardness is a specific value.

Synthetic fiber such as nylon and polyethylene terephthalate or nonwoven fabric and woven fabric of natural fiber such as cellulose can be used as fibered base cloth 2 used as an intermediate layer. A dry and wet forming method can be used for a porous polyurethane resin layer 1 being one surface layer. An ethylene-vinyl acetate colpolymer resin or like being a polyolefine resin or a soft polyvinyl chloride resin whose hardness (JIS K-6301) by a JIS A method falls within a range of 85 to 45 degrees, can be used as a resin layer to form a soft polyolefine resin layer 3 or a soft polyvinyl chloride resin layer being the other surface layer.