The invention relates to an artificial leather flashing under illumination and having soft and vertical sense. The artificial leather comprises a surface layer (4) and a base layer (5) which are bonded to each other, a pearl essence layer (3) is bonded to the surface layer (4), a transparent film (2) is boned to the pearl essence layer (3), a diamond line (1) is compacted on the transparent film (2), the base layer (5) is made of a fabric, the fabric is formed through cross weaving of warps 1, warps 2 and wefts, the warps 1 are 75D polyester cotton composite yarns, the warps 2 are hemp fibers, the wefts are 32S cotton, and the warps 1 and the warps 2 are alternatively arranged. The artificial leather is different from other leathers, and meets people's needs. The artificial leather has the advantages of fine, soft and vertical sense of the fabric, no adherence to bodies due to the hemp fibers, and the like.