The present invention provides a sheet-like material having soft texture, durability capable of withstanding practical use, and abrasion resistance. The sheet-like material of the present invention is a sheet-like material containing a nonwoven fabric composed of an ultrafine fiber having an average single fiber diameter 0.3 to 7 μm; and an elastic resin, wherein the elastic resin is a polyurethane resin (D) which contains: as essential constituent monomers, a copolymerized polycarbonate diol (A1) which contains a structural unit derived from C3-5 alkane diol (a1) and a structural unit derived from C8-12 alkane diol (a2), the molar ratio of the alkanediol (a2) with respect to the total number of moles of the alkanediol (a1) and the alkanediol (a2) being 50 to 95 mole %; a polycarbonate diol (A2) containing a structural unit derived from a C4-6 alkane diol (a3); an organic diisocyanate (B); and a chain extender (C), and the polyurethane resin (D) satisfies the following conditions (1) to (3): (1) The copolymerized polycarbonate diol (A1) has a heat quantity of fusion (ΔH) o 40 to 100 J/g, the heat quantity of fusion (ΔH) being determined according to a melting point measuring method provided in JIS K7121-1987; (2) The polycarbonate diol (A2) has a heat quantity of fusion (ΔH) of 0 J/g; (3) A difference (ΔTm) in a melting point (Tm) between a mixture (A12) of the copolymerized polycarbonate diol (A1) with the polycarbonate diol (A2) and the copolymerized polycarbonate diol (A1) is 1.5° C. or lower, the melting point (Tm) being determined by a melting point measuring method provided in JIS K7121-1987.