To obtain a soft leather like sheet excellent in touch feeling and showing less load for an environmental aspect by impregnating and coagulating a specific polyurethane emulsion having a heat sensitive gelling property with a fibrous substrate.

This leather like sheet is obtained by adding and mixing an epoxy group-containing compound such as methylglycidyl ether into a polyurethane prepolymer, adding a polyvinylalcohol-based polymer having ≥50 mol.% degree of saponification and a low molecular compound having an active hydrogen atom selected from a group of a primary or secondary amino group, or a primary or secondary hydroxyl group simultaneously or separately on or after emulsifying the mixture in water by using a nonionic surfactant, then adding an electrolyte to obtain a heat sensitive gel-based polyurethane emulsion, then impregnating and coagulating the emulsion with a substrate such as a nonwoven fabric, etc., obtained by using a fiber obtained by islands in sea type mixed or composite spinning and treating the above fiber with the removal of the sea component.