a laminate comprising a soft polyolefin resin layer , an ethylene - unsaturated carboxylic acid ester - maleic anhydride terpolymer resin layer , and a soft urethane foam resin layer is disclosed . the laminate is produced by a process comprising co - extruding a soft polyolefin resin and an ethylene - unsaturated carboxylic acid ester - maleic anhydride terpolymer resin to prepare a two - layer sheet and continuously laminating a soft urethane foam fabricated in a stratiform state on the ethylene - unsaturated carboxylic acid ester - maleic anhydride terpolymer resin layer by hot pressing . the laminate has a satisfactory appearance , toughness , a soft touch , and a cushioning effect .