PURPOSE: To form a skinless foam sheet having various surface configuration and different in feeling, by providing a foam layer between base materials and, thereafter, mechanically tearing the part of said foam layer.

CONSTITUTION: A composite body consisting of a base material 1, a base material 2 and a foam layer 3 is torn to form a skinless foam sheet A consisting of the base material 1 and a foam layer 4, and a skinless foam sheet B consisting of the base material 2 and a form layer 5. In each skinless foam sheet, the cell size of the foam layer 3 is controlled by appropriately selecting the composition of the foam layer 3 of the composite body or a foaming heating condition and, further, a tearing condition is controlled to enable the preparation of a sheet having various surface configurations. For example, when tearing is performed at a hightemp. directly after the foam layer 3 was formed, a sheet having a configuration, such that a fiber is embedded in the sheet, is obtained because a cell wall is cut in an extended state. In addition, when the foam 3 layer has a large cell, touch-feeling similar to artificial turf is developed and, when a small cell, back skin like finish can be performed.