To provide a leather-like sheet having a performance to be whitened along the ridge of a folded line, when the leather-like sheet is folded or rubbed to form a complicated shape.

This leather-like sheet capable of being whitened is produced by integrally and successively laminating a fibrous substrate, an adhesive layer comprising a polyurethane, a whitening layer comprising a polyester-based polyurethane, and a surface-covering layer comprising a polyurethane. Therein, the polyester-based polyurethane constituting the whitening layer is mixed with a filler which can be extended, folded or cracked along an outer force, when the outer force such as a folding force is applied to the filler, or which can be restored, when the outer force is removed.