To produce leather made from synthetic resin having little difference in the coefficient of extension, excellent in softness and cushioning action, not causing the lowering of strength, being in no way inferior to conventional products in strength of adhesive bonding with a resinous layer and withstanding repeated heavy load in being applied to an automobile, a chair as furniture.

This objective substrate cloth 10 is produced by the following steps: (1) knitting a cloth 11 with a knitting yarn 12 having a small coefficient of extension by means of a circular knitting machine to acquire the cloth 11 having jersey stitches and having little difference in the coefficient of extension in the vale and course directions; (2) knitting a cloth 13 with a wool-like knitting yarn 14 made by a false-twist texturing machine; (3) entwining at least one of yarns 12, 14 of the cloth 11, 13 respectively with the confronting cloth in uniformly distributed positions of both cloths, which are set in knitting the cloth 11. The leather is produced by unifying a top layer 16 made of a flexible resin with the one surface of the substrate cloth 10.