To obtain a leather like sheet having soft feeling and satisfactory in fluff binding by forming a paraffin coated layer on the surface of a nonwoven cloth, immersing in and coating with solutions of an elastic polymer having a respectively specific viscosity and coagulating after forming a paraffin coated layer on the surface of a nonwoven fabric.

This leather like sheet is obtained by applying 5 to 50 g/m2 on solid base of paraffin emulsion to the surface of a nonwoven fabric of super fine fibers having 0.18 to 0.42 g/m2 of apparent density, performing fluff binding by pressing with a heating roll and forming the paraffin layer, impregnating the elastic polymer solution such as dimethylformamide solution of a polyurethane having viscosity ≤20 poise or the like, applying the prescribed polymer solution having viscosity ≤40 poise on the coated surface, coagulating in a liquid including non-solvent for the polyurethane, for example in water, and drying.