PROBLEM TO BE SOLVED: To provide an artificial leather sheet having optical transparency that can be used as a skin of in-mold formation, and to provide a synthetic resin product that has a leather-like appearance and feeling on the surface of the synthetic resin product and that comprises a design surface on which a transparent design appears on the leather-like surface by back lighting.SOLUTION: An artificial leather sheet 10 with optical transparency used of a transparent or translucent elastomer sheet 11 comprises a smoke printing layer 12 on a back surface or a front surface of the elastomer sheet, and a mask printing layer 13 on the back surface of the elastomer sheet at an outer-most layer for appearing a design of character, figure or pattern or any combination thereof thereon. A leather-pattern concave and convex 14 is provided on the front surface of the elastomer sheet.
