Within the last generation more technological developments have taken place in the manufacture of upholstery leather than for hundreds of years previously. The author briefly describes the structure of cattle hide and the processes it undergoes to become upholstery leather including the use of modern electronic equipment. Five synthetic fabrics were tested with 12 genuine leathers in terms of tensile strength, stitch tear, scuffing and abrasion. The finishes on all the leathers were rated good, while the synthetic fabrics rated fair. Some synthetics tended to elongate and lose their shape. Finishes on synthetic fabrics and on leathers were tested by repeated flexing during the dynamic flex test. Nitrocellulose resins exhibited appreciable to considerable finish failure while ethylene type resins showed only a slight finish failure. Lightfast finish colors are being developed and age tested. Aqueous tanning systems are being replaced by solvent systems.