Abstract: A leather assembly has a leather substrate with a leather surface with a grain structure forming a visible side of the leather assembly or which carries a dressing that forms the visible side. The dressing is preferably provided with a grain structure. A foam finish is formed on the flesh side of the leather substrate. The foam finish is a solidified plastics material containing hollow microspheres and is has a surface formed with a structural design. The foam finish is produced by applying a liquid plastics dispersion or solution to the flesh side and allowing the liquid to at least partly solidify. Heat and/or pressure applied to the foam finish then forms the structural design.