can be continuously and more easily supplied at a low cost the production process of the present invention is also very advantageous in this point also according to the present invention by immersing the leather like foamed sheet or intermediate foamed sheet in an alkali solution the cells thereof become continuous cells whereby breathability and water absorbing property can be easily imparted to the leather like sheet as described above the foamed sheet having the gas permeability and water absorbing property is more similar to a natural leather in terms of the properties also the leather like pat foamed sheet of the present invention does not cause cracking from the seams by needles and has a sufficient sewing strength thus by sewing the leather like foamed sheet of the present invention bags suitcases clothes etc can be easily made then by referring to the examples of the present invention and comparison examples the merits of the present invention are practically explained in which parts and percents are all by weight unless otherwise indicated by using polyethylene terephthalate 34 tr 8580 34 a trade name made by teijin limited as pat the following composition was prepared ______________________________________pat 100 partstalc 0 6 partpyromellitic anhydride 0 3 partsodium carbonate 0 1 part______________________________________ the aforesaid composition was placed in an extruder having a diameter of 65 mm and the temperature of the supply portion of the extruder was set at 280 u00b0 c the temperature of the compressive portion at 285 u00b0 c the temperature of the melting portion and the temperature of the head portion at 275 u00b0 c the temperature of the mold at 270 u00b0 c and the screw revolution number at 25 r p m respectively also while pressing in 1 3 parts of butane.