Provided herein is a process for producing a layered sheet. The process involves preparing a cell dispersed urethane composition by a mechanical foaming method. The cell dispersed urethane composition is applied to a base material sheet and cured to produce a polyurethane foam layer of uniform thickness. A releasing sheet may be utilized to make the thickness of the polyurethane foamed layer uniform. Also, provided herein is a layered sheet produced by the above process. The polyurethane foamed layer may have spherical fine cells having an average cell diameter of 20 to 300 μm. The polyurethane foamed layer may have a specific gravity of 0.2 to 0.5. The polyurethane foamed layer may also have a Asker C hardness of 10 to 50 degrees.