In a method for making extensible artificial leather, a substrate is supported on in-extensible woven cloth and firmly located on a coating machine. A highly solid-containing water-based polyurethane resin is coated on the substrate to form a middle layer with tiny open cells. The middle layer is dried, and the woven cloth is removed from the substrate. A superficial layer of polyurethane is attached to the middle layer in a dry process so that the extensible artificial leather is made with excellent strength against peeling, abrasion and dissolution.