Abstract: An aspect of the invention is a split leather product provided with a base material comprising split leather, and a skin layer laminated on a surface of the base material. The skin layer comprises a composite body of an entangled nonwoven fabric formed from microfine fibers, and a polymeric elastomer that impregnates the gaps in the entangled nonwoven fabric. The entangled nonwoven fabric in such a split leather product has the effect of increasing physical strength without detracting from a leather-like texture, in the same way as the longitudinally and transversally crisscrossing collagen fibers in the reticular layer. It is thus possible to obtain a split leather product that resembles leather not only in outward appearance but also in the feel derived from wrinkles and the like resulting when the leather is bent.