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Leather is a material created through the tanning of hides and skins of animals, primarily cattlehide. The tanning process converts the putrescible skin into a durable, long-lasting and versatile natural material for various uses.
Together with wood, leather formed the basis of much ancient technology. The leather industry and the fur industry are distinct industries that are differentiated by the importance of their raw materials. In the leather industry the raw materials are by-products of the meat industry, with the meat having higher value than the skin. The fur industry uses raw materials that are higher in value than the meat and hence the meat is classified as a by-product.
From: Wikipedia