Provided is an environmentally friendly process for producing a sheet-shaped material having both an elegant, napped appearance and a soft texture, which qualities have not been achieved concurrently, and also exhibiting good abrasion resistance. The process of the present invention for producing a sheet-shaped material includes the successive steps of (a) adding a polyvinyl alcohol having a degree of saponification of 98% or more and a degree of polymerization of 800 to 3,500 to a fibrous substrate in an amount of 0.1 to 50% by mass relative to the total mass of fibers in the fibrous substrate; (b) adding a waterborne polyurethane to the fibrous substrate with the added polyvinyl alcohol; and (c) removing the polyvinyl alcohol from the fibrous substrate with the added waterborne polyurethane.

A decorative sheet includes a fiber base material and a first pattern. The first pattern decorates a surface of the fiber base material. The first pattern is formed by a resin portion made of resin. The resin portion adheres to the surface of the fiber base material. In the first pattern, a height of the resin portion from the surface of the fiber base material changes on the surface of the fiber base material.

The present invention relates to a flame retardant waterborne coating composition comprising: a) water dispersed hydroxyl-terminated polyurethane particles, and b) isocyanate crosslinker, wherein (i) the hydroxyl-terminated polyurethane contains phosponate oligomer as a building block in an amount of from 3 to 75 parts by weight relative to the hydroxyl-terminated polyurethane, wherein the phosphonate oligomer contains units according to the following structural formula in which n is an integer from 1 to 20, R is a C.sub.1-20 alkyl, C.sub.2-20 alkene, C.sub.2-20 alkyne, C.sub.5-20 cycloalkyl or C.sub.6-20 aryl, and R.sub.2 is an aliphatic or aromatic group, (ii) the hydroxyl number of the hydroxyl-terminated polyurethane is from 5 to 180 mg KOH/g polyurethane, (iii) the molar ratio of hydroxyl groups present in the hydroxyl-terminated polyurethane to isocyanate groups of the crosslinker is from 0.2 to 2.0.

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Provided are an artificial leather and a method of manufacturing the same. The artificial leather includes: a base fabric; a polyvinyl chloride film bonded to a surface of the base fabric; bonding layer formed on a surface of the film; a first foam layer formed on the bonding layer in a patterned shape; a first color layer formed on a surface of the foam layer and having the same pattern as the first foam layer; and a surface treatment layer formed on a surface of the first color layer with the same pattern as the first color layer or formed on a surface of the bonding layer without the first foam layer and the surface of the first color layer. to the artificial leather of the present invention may have a light weight and implement various three-dimensional patterns and colors as compared with a conventional PVC foam artificial leather.