PURPOSE: To obtain a foamed sheet with a wide range of applications such as synthetic leathers and table mats by utilizing curing by active energy rays.

CONSTITUTION: A fiber base material such as a paper, a woven fabric and a non-woven fabric or a sheet-like base material such as a plastic film and a sheet is coated with a compsn. wherein a reactive compd. and a heat- expandable microcapsule are main components. The ratio of the reactive compd. and the microcapsule is (50-95)%: (5-50)% and the reactive compd. contains at least 40wt.% monofunctional reactive compd. Then, it is irradiated with active energy rays (electron beams and ultraviolet rays). Foaming and curing of the compsn. are instantaneously performed to form a foamed film on the base material. A foamed sheet can be prepd. only by coating and irradiation of active energy rays. When the base material is e.g. a non-woven fabric, the foamed sheet is covered with a foamed film following unevenness of the surface of the base material to exhibit a novac tone appearance and is suitable for briefcases, bags, shoes etc. The foamed film exhibits high strength, high hardness, heat resistance and scratch resistance.