Leather is a special material that comes from animals, like cows or pigs. You know how your skin protects your insides? Well, that's what leather used to do for animals too. When people take the skin off an animal, they clean it up really well and add special chemicals to keep it from rotting. Then, they stretch it out flat and let it dry.
Once the leather is dry, it gets really hard and tough. But people can work with it by soaking it in water and then shaping it into things like shoes, jackets, belts, and even furniture. Some people think that leather is really nice because it smells good and feels soft, but also feels really strong and durable. So, leather is a special material made from animal skin that is used to make lots of things that keep us safe and comfortable.