Abstract: A dressed leather comprises a split leather having one side from which fibers protrude, a first layer of a solidified aqueous dispersion having a thickness between 0.07 mm and 0.22 mm of a synthetic plastics material in which the fibers are completely immersed on the one side, a second layer of a synthetic plastics material of generally the same thickness as the first layer bonded to the first layer and having turned away therefrom a textured surface, and a finish layer overlying the textured surface of the second layer. The split leather is substantially free of the dispersion except at the fibers.