PURPOSE: To provide an interior material for motor vehicles and manufacture thereof with abrasion resistance improved as taking full advantage of characteristics of soft feel and touches and the like.

CONSTITUTION: The Interior material is composed of a moisture micro porous layer 2 consisting of polyurethane, a polyurethane adhesive layer 3 and a polyurethane layer 4 of silicon modified polycarbonate polyurethane or the like successively laminated on the napped-surface side of a foundation fabric 1 having one napped-surface fabric or both napped-surface fabric, wherein a great part of the tip ends of napping 5 at the side of the moisture micro porous layer 2 stay in the polyurethane adhesive layer 3. After a moisture micro porous layer 2 is formed on the napping 5 surface of the foundation fabric 1, the micro porous layer 2 is subjected to cutting work at a predetermined thickness so as to allow a great part of the ends of the napping to expose, and thereafter, an urethane adhesive layer 3 and polyurethane skin layer 4 are laminated on the moisture micro porous layer 2, and then a great part of tip ends of the napping at the side of the micro porous layer 2 is permitted to exist in the urethane adhesive layer 3.