Multilayer composite sheet useful as a substrate for artificial leather

A multilayer composite sheet useful as a substrate for artificial leather, comprising at least three fibrous layers, namely, a superficial layer (A) consisting of spun-laid extremely fine fibers having an average denier of 0.5 or less, which fine fibers are three dimensionally entangled with each other, thereby forming a body of a non-woven fibrous layer;

• an intermediate layer (B) consisting of synthetic staple fibers having a length of 50 mm or less, which staple fibers are entangled with each other to form a body of a non-woven layer;
• and a base layer (C) consisting of a woven or knitted fabric, said superficial layer (A), said intermediate layer (B) and said base layer (C) being superimposed together in the above-mentioned order and being subjected to needle-punching or water-stream-ejecting under high pressure thereby to form a composite sheet wherein a portion of the fibers in each non-woven fibrous layer penetrates into the inside of the adjacent layers and said penetrated fibers become entangled with the fibers in the adjacent layers.