It is intended to provide a sheet, which is excellent in appearance, texture and elongation rate or elongation recovery rate, by producing a sheet in accordance with the following steps (i) to (iii): (i) the step in which a woven fabric comprising thread lines made of composite fibers, wherein two or more kinds of polyethylene terephthalate-based polymers differing from each other in intrinsic viscosity are bonded side-by-side along the fiber length direction, and/or eccentric core-shell type composite fibers, wherein two or more kinds of polyethylene terephthalate-based polymers differing from each other in intrinsic viscosity form together an eccentric core-shell structure, is entwined with microfiber-generating fibers comprising two or more kinds of high-molecule materials differing from each other in solubility in solvent to thereby form a sheet; (ii) the step in which the above-described sheet is treated with a solvent to provide microfibers having an average single filament fineness of 0.001 dtex or more but not more than 0.5 dtex and then this sheet is impregnated with a solvent solution of a high-molecule elastic material comprising polyurethane as the main component followed by solidification to thereby impart the high-molecule elastic material comprising polyurethane as the main component; or the step in which the above-described sheet is impregnated with a solvent solution of a high-molecule elastic material comprising polyurethane as the main component followed by solidification to thereby impart the high-molecule elastic material comprising polyurethane as the main component and then the sheet is treated with a solvent to provide microfibers having an average single filament fineness of 0.001 dtex or more but not more than 0.5 dtex; and (iii) the step in which the above-described woven fabric is contracted by rubbing at a temperature of 110C or higher.