Provided is an artificial leather which can be used as a surface material or interior material of a sheet for interior decoration, automobile, aircraft,
train, etc., clothing products, etc., and which takes into account texture (softness and
hardness value), density (dispersion of
fiber bundles) and moist feeling (resin blocks of appropriate size). The artificial leather of the present invention is characterized in that it is an artificial leather comprising a
fiber sheet and a
polyurethane resin, the
fiber sheet at least comprising a
fiber layer (A), the
fiber layer (A) constituting a first outer surface of the artificial leather, and the k-neighbor
distance ratio value (k=9,
radius r=20μm) between
single fiber cross sections constituting the
fiber layer (A) in a thickness direction cross section of the artificial leather is 10% or more and 80% or less, and the cross-sectional
polyurethane resin
area ratio in the thickness direction cross section of the aforementioned fiber layer (A) is 10% or more and 30% or less, and the standard deviation of the cross-sectional
polyurethane resin
area ratio in the thickness direction cross section of the aforementioned fiber layer (A) is 25% or less.