A Cellulose Based Leather Like Sheet and A Process for The Preparation Thereof The present invention provides a cellulose based leather like sheet and the process for  the preparation thereof. Particularly, the developed leather like sheet comprises Kombucha Cellulose and Plant cellulose on top as well bottom sides of the sheet  material, both the types of cellulose being chemically bonded through urethane linkage, thereby imparting to the sheet characteristics such as thickness in the range of  0.7 mm to 1.4 mm, water contact angle in the range of 80 to 100 degree, Light brown or off white color, tensile strength in the range of 7 to 20 MPa, along with  abrasion resistance. In addition to the aforementioned, the process for the preparation of such leather like sheet involves chemical bonding of kombucha cellulose and  plant cellulose through urethane linkage, wherein the resulting cellulose-based leather like material is obtained in the form of a sheet which is soft, flexible and thereby  useful for making consumer products. Moreover, the developed leather like sheet may be used as upholstery material and also as a leather substitute.