Method for producing a layered material which has a carrier layer and a layer, connected thereto, of polyurethane, wherein as a carrier layer a leather, preferably a sanded grain leather, preferably a cow split leather, a textile material, preferably a woven fabric or a knitted fabric, a leather fiber material or a microfiber non-woven, is used and connected to the layer, wherein on the carrier layer is applied as a layer at least one, preferably one single, layer made of PU impact foam, characterised in - that the PU impact foam is generated with a PU dispersion mixture, wherein the individual PU dispersions employed for generating the PU dispersion mixture have different softening points in a dry state, - that for generating the PU dispersion mixture, a PU dispersion with thermally activatable contact adhesion properties or with a softening point in a dry state from 40°C, preferably from 45°C, in the amount from 18 to 52 wt% of the finished PU dispersion mixture, and a PU dispersion without contact adhesive properties or with a softening point higher than 95°C, preferably higher than 125°C, in the amount from 39 to 73 wt% of the finished PU dispersion mixture are mixed, - that the layer is applied to the carrier layer with a thickness from 0.030 to 0.60 mm, preferably 0.035 to 0.45 mm, and - either, that prior to or simultaneously with a structuring of the PU impact foam using a die made of silicone rubber onto the layer directly or by means of previous application onto the die a further layer of a non-foamed PU dispersion is applied and solidified, wherein from an extensive layered material coated with PU impact foam, small-format parts or punched parts are separated out and embossed or, after the PU impact foam is dried, prior to a further processing layered material is punched out to form blanks and the blanks are then submitted independently from one another to an embossing or surface structuring under the impact of pressure and temperature, - or, that prior to its structuring, a further layer of a non-foamed PU dispersion or PU dispersion mixture is applied onto the layer of PU impact foam, and during the structuring of a sheet-shaped carrier layer the layer and the layer of PU impact foam is brought to a temperature of between 145 and 165°C by means of infrared radiators and are embossed under pressure by means of a structured embossing roller which is preferably covered with silicone rubber. - that the PU impact foam is generated with a PU dispersion mixture, wherein the individual PU dispersions employed for generating the PU dispersion mixture have different softening points in a dry state, - that for generating the PU dispersion mixture, a PU dispersion with thermally activatable contact adhesion properties or with a softening point in a dry state from 40°C, preferably from 45°C, in the amount from 18 to 52 wt% of the finished PU dispersion mixture, and a PU dispersion without contact adhesive properties or with a softening point higher than 95°C, preferably higher than 125°C, in the amount from 39 to 73 wt% of the finished PU dispersion mixture are mixed, - that the layer is applied to the carrier layer with a thickness from 0.030 to 0.60 mm, preferably 0.035 to 0.45 mm, and - either, that prior to or simultaneously with a structuring of the PU impact foam using a die made of silicone rubber onto the layer directly or by means of previous application onto the die a further layer of a non-foamed PU dispersion is applied and solidified, wherein from an extensive layered material coated with PU impact foam, small-format parts or punched parts are separated out and embossed or, after the PU impact foam is dried, prior to a further processing layered material is punched out to form blanks and the blanks are then submitted independently from one another to an embossing or surface structuring under the impact of pressure and temperature, - or, that prior to its structuring, a further layer of a non-foamed PU dispersion or PU dispersion mixture is applied onto the layer of PU impact foam, and during the structuring of a sheet-shaped carrier layer the layer and the layer of PU impact foam is brought to a temperature of between 145 and 165°C by means of infrared radiators and are embossed under pressure by means of a structured embossing roller which is preferably covered with silicone rubber.