PURPOSE: To obtain a synthetic leather having excellent designability without lowering air-passability and moisture-permeability by laminating and integrating a wet-formed microporous polyurethane layer on the surface of a substrate and a dry-formed microporous polyurethane layer on the surface of the wet- formed layer.

CONSTITUTION: A solution of polyurethane resin dissolved in a water-miscible organic solvent is applied to the surface of a substrate composed of natural, regenerated or synthetic fiber and the coating layer is coagulated in wet state to form a microporous layer. The surface of the microporous layer is coated with a W/O-type emulsion composed of a hydrophobic polyurethane, a hydrophilic polyurethane, an organic solvent and water, and the coating layer is dried by heating at about 100-150°C to obtain a dry-formed microporous layer. The product is preferably crumpled under hot-wet condition to obtain a synthetic leather having luxury feeling and close resemblance to natural leather. The leather is suitable as a base material for shoes.