The purpose of this study is to find out the factors that explain the sense of touch and preference of man-made leather. Date base of descriptors for man-made leather was collected by interviewing 50 consumers, 33 different kinds of commercial man-made leathers(synthetic leather and artificial leather) were assessed subjectively by 605 consumers using the 9-point scale of 34 pairs of bipolar descriptors based on the data base. Subjective ratings were analyzed by principal axis factoring with varimax rota-tion. The sense of touch of man-made leather is explained by five factors ; surface property stretchiness thickness& weight thermal property(warmth & coolness) and moisture property (sticky & clingy). The difference in the sense of touch of man-made leathers is mainly attributable to surface property and stretchiness. And the preference of man-made leathers is mainly attributable to surface property and stretchiness. And the preference of man-made leather is explained by three factors ; surface property stretchiness and quality. Higher preference is found in man-mad leather of better quality touch and softness.