Leather is developed using animal skin and hides. These skins and hides are chemically treated to preserve quality and texture. This process is known as tanning. After going through this process, the leather becomes strong, flexible and is able to resist decay. Different animal skins and hides are used to make leather which includes horses, cattle, goats, cows, calves, lambs, deer, kangaroos, reptiles, seals and walruses.