Second Physical Communication Laboratory

Exseal Co., Ltd. sells urethane resin reproducing human skin.

https://www.exseal.co.jp/product/gel-liquid.html
As for the resin for urethane molding, it is prepared for three kinds. The softest thing is hardness of the skin of the baby. The middle is a face and an arm. The hardest thing reproduces the feel of a foot and the back.

The price is 100 dollars at 1,200g. In addition, it is 600 dollars at 20kg.
Of course I can purchase it by a mail order.