Abstract: A wear-resistant flexible sheet material, suitable for use as outer soles on footwear, is produced by pressing reconstituted polyurethane foam sheets in the substantial absence of air at temperatures above 150.degree. C. The sheets should have a density exceeding 15 lb/ft.sup.3 and are further densified by the hot pressing. The sheets are preferably pre-heated to 175.degree.-210.degree. C. and pressed under a pressure of 5 to 30 tons/ft.sup.2 for periods of up to 5 minutes. The sheets may be embossed or smooth surfaced and may contain pigments, plasticizers and other additives.