To provide a synthetic imitation leather produced by using an environmentally friendly aqueous dispersion of a polyurethane resin, solving various problems of conventional synthetic imitation leather using a solvent-based polyurethane resin and the production of the leather and satisfying various required properties and provide a method for producing the synthetic imitation leather.

The synthetic imitation leather is composed of a base cloth constituting the core part and a surface skin layer. The surface skin layer is made of a hydrophilic polyurethane resin having a long-chain side chain and produced by reacting a polyisocyanate with (A) a compound having at least one hydrophilic group other than hydroxy group and at least one active hydrogen-containing group, (B) a compound containing a long-chain alkyl group having an 8-64C alkyl and at least one active hydrogen-containing group on the side chain and (C) a polysiloxane compound having at least one active hydrogen-containing group in the presence or absence of a chain extender.