PURPOSE: To obtain artificial leather or its analog by applying an aqueous composition containing a protein, a water-soluble flexibility imparting compound and a cross-linking agent to a substrate having release paper and a release face and heat-treating the substrate.

CONSTITUTION: A main agent component comprising 40-95wt.% of a protein such as powdery, fibrous or liquid collagen, etc., and 60-5wt.% of a water-soluble flexibility imparting compound having 50-3,000 molecular weight selected from a group consisting of a polyether, a polyamide and a polyvinylpyrrolidone and 10-70wt.%, based on the solid content of the main agent component, of a cross- linking agent prepared by blending a polyoxyethylene having a hydrophilic skeleton with a polyoxazoline containing two or more oxazoline rings in the weight ratio of 1:5 to 5:1, optionally a pigment and a leathering agent or an antioxidant, etc., are dissolved or dispersed into an aqueous medium to form an aqueous composition. The composition is applied to embossed release paper by bar coating, then nonwoven fabric of polyester is bonded to the composition, treated at a temperature free from reduction in physical properties of a high- order structure of protein and the release paper is peeled to give the objective artificial leather.