PURPOSE: To easily obtain a three-dimensional formed article made of a porous polyurethane resin film and having excellent quality.

CONSTITUTION: A polyurethane resin solution film 14 is formed by applying a non-yellowing polyurethane resin solution to the molding surface of a forming mold 1. The mold is immersed in a refrigerant 15 to freeze the polyurethane resin solution film 14, the space 9 is closed and the frozen polyurethane resin solution film 14 is dried by evacuating the closed space 9. An article having complicated three-dimensional shape can easily be produced by the mold while preventing the deformation of the porous polyurethane resin film. The product has improved qualities (feeling, transferability of grain pattern, tensile strength, weather resistance, etc.) and designability as a synthetic leather. Since a non- yellowing polyurethane raw material can be used in the above process, the product has wide application range.