Abstract: A multi-layer sheet used particularly as a wig base includes a lowermost layer of a poly-.alpha.-amino acid derivative, an uppermost layer of a polyurethane elastomer and woven or knitted fabric of nylon or polyester as reinforcing material, said layer of polyurethane elastomer alone or both said layer of polyurethane elastomer and said layer of poly-.alpha.-amino acid possessing moisture permeability.To prepare the sheet, finely-divided, water-soluble salt particles are dispersed in the polyurethane elastomer alone or both in the polyurethane elastomer and the amino acid derivative in the presence of a titanate coupling agent serving as a dispersant.

Abstract: A wig for covering up a bald area of the head or portion having thin hair and an improved wig anchoring technique. The anchoring member to be positioned on an inner surface of a wig body includes a curved reversible member supporting a number of pectinate projections having free ends movable toward or away from the reversible members as a result of opening or closing movement of the member so that, in use, closure of the reversible member will cause hair of the user to be gripped between the projections and the reversible member whereby to retain the wig on the user's head. The wig comprising a body having hair on an outer surface thereof and a plurality of the thus constructed anchoring members will not be easily dislodged from the user's head even though the user may perform strenuous exercise.