Split leather is made from the middle layer of the skin. This layer may be the middle or lower layer of the epidermis. For this reason, this type of leather is very fragile and maybe a little weak. In addition, split leather often has many cracks. That is why split leather has a more limited use. Tanners ,of course, do a lot of work on improving the quality of this type of leather, which increases its durability and quality. An important advantage of split leather is its keen price.