PROBLEM TO BE SOLVED: To provide artificial leather superior in contact cold feeling.SOLUTION: A artificial leather substrate contains a fiber entangled body, and a high heat conductance filler having a heat conductivity not less than 1 W/mK and liquid non-volatile oil, the fiber entangled body being impregnated with the high heat conductance filler and the non-volatile oil. At least one face of the artificial leather substrate has a contact cold feeling not less than 0.25 W/cmas a maximum heat absorption rate (q-max value).