To provide a wig having high delustering effect even in the case of using a thin wig base, hardly discernible from outside, following the movement of the skin when pasted to the scalp, having good adhesiveness to the scalp and resistant to peel and provide a method for producing the wig.

At least a part of a wig base 2 comprises an artificial skin base 2 made of a soft synthetic resin. The artificial skin base 2 is delustered by mixing a delustering agent 4 and forming fine irregularity 20 on the surface. A urethane resin can be used as a material for the artificial skin base 2 and an particulate inorganic material such as silica can be used as the delustering agent 4. The fine irregularity 20 can be formed by a transfer process with fine-mesh fibers.