Abstract: Disclosed herein are split leather for car seats and a manufacturing method thereof. The method comprises a preparation process, a tanning process, a pre-dyeing process, a dyeing process, a drying process and a finishing process, wherein the method comprises, after the preparation process, but before the tanning process, a re-splitting process of splitting pelt into an upper grain layer and a split layer, having a thickness of 2.5-4 mm, and re-splitting the split layer to have a thickness of 1.8-2.5 mm starting from the upper side thereof, thus obtaining split leather, and the finishing process comprises sequentially forming a roll base sealing layer, a roll base cover layer, a medium color top coating layer and a final top coating layer on the split leather, thus treating the surface of the split leather. The split leather for car seats has a luxuriousness close to that of full-grain leather and a soft touch and feel, and can give customers a cost advantage.