A shoe press belt for a paper machine includes a substrate and a polyurethane resin impregnated to laminate on the surfaces of both the shoe side and the felt side thereof, and is excellent in abrasion resistance, crack resistance and processability. A polyurethane resin is produced by using a combination of two kinds of diisocyanates, that is, tolylene diisocyanate (TDI) and diphenylmethane diisocyanate (MDI) as starting materials.