Various reasons are given for finishing leather; to improve the protection against wetting and soiling; to level out patches and grain faults, to apply an artifical layer on splits or corrected grain leather and to control surface properties including shade, lustre and handle. Next, factors affecting finish adhesion are discussed, then various types of solvent based and water based finishes are described including protein glazing, acrylics, polyurethane, cellulose nitrate and cellulose acetate butyrate.