To improve an artificial leather.

This artificial leather 10 is obtained by forming an epidermal layer 14 composed of a synthetic resin 14A onto a base layer 11 of a nonwoven fabric or knitted or woven fabric having a multilayer structure. The artificial leather 10 has a structure in which a moisture-absorbing and releasing layer 12 containing a moisture-absorbing and releasing fiber material 12A is provided as at least one layer in the base layer 11 and a diffuse layer 13 composed of a hydrophilic fiber material 13A is laminated on the moisture-absorbing and releasing layer 12, and the epidermal layer 14 having many pores 14B and composed of the synthetic resin 14A is formed in the diffuse layer 13.