Abstract: Provided are a car-seat split crust leather and leather. A hide already subjected to pretreatment and subjected to tanning treatment is split into leather including a grain surface and into split leather with a thickness of 4 mm to 2.3 mm, the taken-out split leather is arranged so that a flesh side of the split leather can be located on an upper side and that a grain side of the split leather can be located on a lower side, split leather with a thickness of 2.6 mm to 1.8 mm is made, next, the flesh side of the split leather is shaved to thereby set the thickness of the split leather to 2.0 mm to 1.1 mm, and a car-seat split crust leather with a thickness of 1.6 mm to 1.0 mm is manufactured, which is then subjected to tanning and re-tanning treatment, and has a coating film formed thereon.