A practical means of measuring transfer efficiency for the finishing of leather on a spray machine has been demonstrated. Solvent-based lacquer compounded with a copper pigment was sprayed on side leather with and without micro-processor spray controls. Atomic absorption analysis of the lacquer-pigment mixture and of the leather before and after spraying provides the data from which transfer efficiencies are calculated. This method can be used to measure the transfer efficiency of new equipment or to gauge the effectiveness of modifications to existing spray lines. Additional research needs to be conducted to define the effect of different types of finish material and different leather substrates on spray machine transfer efficiency. Similarly, the relative contributions of overspray and bounce back need to be further evaluated.