Flesh split is produced by splitting thick leather into two sheets, one containing the grain and called “leather” and the other made up of the flesh of the leather, called “flesh split”. The “suede” finish has a fibrous look. “Pigmented” or “coated” hide is covered by a thick coating which gives it a smooth look. The use of flesh split for upholstery and leather goods has to be specified as it is not allowed to be described as “leather”.