PROBLEM TO BE SOLVED: To provide an artificial leather and a method for manufacturing the same that maintains the high quality of leather, has high strength and superior shape stability, as well as is superior in abrasion resistance and has high physical property.SOLUTION: An artificial leather comprises a sheet base B comprising a nonwoven fabric made of ultra fine fiber having 0.2 to 10 μm and a sewn fabric which are integrally entangled each other, and an elastic polymer. The sheet base B is obtained from a sheet base A comprising a nonwoven fabric made of a fiber with ultra fine fiber generating type and a sewn fabric which are laminated and integrally entangled each other, by generating the ultra fine fiber from the sheet base A. The peel strength between the nonwoven fabric and the sewn fabric in the sheet base A after the nonwoven fabric made of the fiber with ultra fine fiber generating type and the sewn fabric are laminating and integrally entangling is identical to or larger than 35 N/cm.