To provide a leather like sheet having a natural leather tone, especially a high class appearance having a calf like smoothness and transparent feeling, also having a high ventilating property, excellent softness and completeness jointly and capable of being suitably used for uses such as shoes, and a method for producing the same.

This leather like sheet is characterized by having (A) a porous layer consisting of a polyurethane and presenting the part of the pores as communicating pores from the surface of the porous layer to a base substrate layer on at least one side surface of the base substrate layer consisting of a fiber- interlaced nonwoven fabric and a polyurethane, and further by having (B) a porous layer formed by the nonwoven fabric consisting of an easily dyeable polyurethane on the porous layer (A).