Leather is a material created through the tanning of hides and skins of animals, primarily cattle hide. The tanning process converts the putrescible skin into a durable, long-lasting and versatile natural material for various uses. The leather manufacturing process is divided into three fundamental sub-processes: preparatory stages, tanning and crusting. There are few Leather manufacturers in Gujranwala while most of the leather industries are located in Sialkot.