PURPOSE: To obtain the title highly moisture-permeable sheetlike material close to natural leather, by constituting a dry film of a specific undercoating layer and topcoating layer in combination in a leathery sheet prepared by laminating the dry film of a polyurethane elastomer to a substrate.

CONSTITUTION: A polyurethane elastomer layer laminated to a substrate in a leathery sheetlike material obtained by a conventional dry method is constituted of (A) an undercoating layer consisting of a polyurethane elastomer containing 20W50wt.% polyethylene glycol as a polyol component and (B) a topcoating layer consisting of a polyurethane elastomer containing 5W18wt.% polyethylene glycol as a polyol component and the total amount of both is within the range of 20W70g/m2 expressed in terms of the elastomer weight. Thereby, the aimed leathery sheet having a moisture permeability as high as 4mg/cm2 hr, rich in water and heat resistance and excellent in fashionability and functionality is obtained. Furthermore, the weight ratio (elastomer weight ratio) of both layers (A) and (B) is preferably within the range of 2:1W3.5:1.