The present invention achieves a dainty appearance and silky feeling having a nap, and also is to provide a sheet-water preparation having a good wear resistance, characterized in that for performing the steps of the following (1) to (5) in order do. (1) a degree of saponification of not less than 98%, a degree of polymerization of 800 to 3500 is poly dissolving polyvinyl alcohol in water, methyl acetate, process methanol to obtain a polyvinyl alcohol aqueous solution of less than 50ppm, respectively, and (2) the superfine fiber on the fibrous substrate as the main expression type fiber component, from a fibrous substrate obtained in the step of the poly (vinyl alcohol) a step of imparting 0.1 to 50 mass% with respect to the fiber, the amount of the fibrous substrate, and (3) the above (2), the average fiber diameter of a single step of expressing the 0.3 to 7㎛ ultrafine fibers, and (4) a step of the process, and (5) above (4) to the fibrous substrate obtained in the step of (3), giving a water dispersion type polyurethane from the fibrous substrate obtained in a step of removing the polyvinyl alcohol.