A leather-like sheet containing a microfine long-fiber nonwoven fabric containing an entangled web structure made of bundles of microfine long fibers and an elastic polymer impregnated in the microfine long-fiber nonwoven fabric. The leather-like sheet has a machine direction/transverse direction ratio of breaking strength of 1/1 to 1.3/1, an elongation at break in each of the machine direction and the transverse direction of 80% or more, and a machine direction/transverse direction ratio of elongation at break of 1/1 to 1/1.5. The leather-like sheet has a natural dense feeling, a soft hand, a small difference of mechanical properties in the machine direction and the transverse direction, a moderate resistance to elongation and a durable recovery.