PURPOSE: To provide a permeable and flexible PVC sheet, laminated on the basic fabric under special process and bonded firmely with superior strength using PVC plastisol as an adhesive containing foaming agent and soluble substance.

CONSTITUTION: A permeable sheet is coated with osmotic organic solution, and then further coated with PVC plastisol containing foaming agent and soluble substance (For example; sodium chloride). The above coated surface is laminated with the basic fabric that is coated with asociated liquid having lower boiling point than gelling temperature of plastisol by 0W70°C (For example, water) and non-associated liquid having lower boiling point than gelling temperature of plastisol by 0W30°C (For example, octane etc.,). Then after foam-gelled ingredients of foaming agent and soluble substance at heating, the sheet and basic fabric are bonded together, soluble substance is eluted to obtain the laminated sheet.