Abstract: The present disclosure is relates to a leather material and a manufacturing method thereof. The leather material includes a substrate, a TPU adhesive layer and at least one TPU surface layer. The substrate includes a first surface and a second surface. The TPU adhesive layer is disposed on the first surface of the substrate. The at least one TPU surface layer is disposed on the TPU adhesive layer. The at least one TPU surface layer includes an exposing surface having a texture of micro suede or micro nubuck. The leather material of the present invention utilizes the TPU material, and has a texture of micro suede or micro nubuck to have an appearance of leather. In addition, the leather material of the present invention has high peeling strength and high wear resistance to obtain the predetermined mechanical strength.