PURPOSE: To produce a soft expanded article, easily compressible, and having improved restoration properties and tensile strength, by incorporating a vinyl chloride-ethylene copolymer resin as a main component with a gaseous carbon dioxide based and a nitrogen gas based decomposition type foaming agents in a specific proportion.

CONSTITUTION: A mixture consisting of (A) vinyl chloride-ethylene copolymer with 2W12wt% ethylene component content and 500W1,500 polymerization degree, (B) a gaseous carbon dioxide based and a nitrogen gas based decomposition type foaming agents, e.g. sodium bicarbonate and ammonium nitrite, in an amount to give 50:50W5:95mol%, preferably 30:70W10:90mol% ratio between the gaseous carbon dioxide concentration and the nitrogen gas concentration on generating gases by decomposition or azodicarbonamide, etc. generating both gases, a plasticizer, stabilizer, lubricant, etc, is heated and expanded to give the aimed expanded vinyl chloride resin article having ≥5%, 7W20% closed cells and open cells.