Disclosed is a synthetic leather produced by directly coating a water-soluble synthetic resin solution on the surface of a fabric to form a film thereon such that fine gaps formed on the fabric are partially left open to have a certain degree of air permeability. In particular, a brushing process is used for brushing the surface of a fabric using a brushing machine to raise a nap. Next, a hydrolysis-resistant and flame-retardant resin solution is coated on the back of the fabric, which is opposite to the surface on which the nap is raised, to reinforce the back of the fabric. A film forming process then applies a water-soluble polyurethane resin solution to the nap raised on the surface of the fabric to form a film on the surface of the fabric thereby producing a synthetic leather product that has air permeability properties that are superior to genuine leather.