The invention discloses PU (polyurethane) synthetic leather with the high comfort level and a production method of the synthetic leather. The PU synthetic leather is prepared from raw materials in parts by weight as follows: 80-100 parts of PU resin, 80-100 parts of dimethylformamide, 2-4 parts of tea saponin, 0.5-1 part of soluble soybean polysaccharides, 1-2 parts of liquid rosin resin, 0.1-0.2 parts of squalane, 1-2 parts of talc, 1-2 parts of bamboo charcoal powder, 4-8 parts of color paste, 5-10 parts of sodium carboxymethylcellulose, 0.2-0.4 parts of sodium salicylate, 0.5-1 part of aluminium chloride and 2-4 parts of a modifying aid. According to the synthetic leather, a natural nonionic surfactant, namely, tea saponin, is added, so that the quality and the ageing resistance of the synthetic leather are improved, and the synthetic leather has auxiliary effects of preventing mildewing, resisting bacteria, resisting oxidation and killing and dispelling insects.