The present disclosure is relates to an artificial leather and a method of manufacturing the same. The manufacturing method of the artificial leather includes steps in which TPU particles are provided. The method continues with step in which the TPU particles are heated to be melted. The method continues with step in which a first TPU mesh layer is formed by meltblowing the melted TPU. The method continues with step in which a second TPU mesh layer is meltblown on the first TPU mesh layer so as to form a multi-layer TPU mesh layer structure. The method continues with step in which the multilayer TPU mesh layer structure is heat pressed to form the artificial leather.