Leather

is a common resource in V Rising. Its used in various crafting recipes.

Usage:

 * Creating Leather at the Tannery.
 * Crafting Boneguard Armour.

Obtained From:
In order to create leather you must first have defeated Keely the Frost Archer to unlock the Tannery recipe.

The Tannery will then allow the convertion of either 16 (or 12 with the matching floor buff) Animal Hide to create each.