Split leather is any piece of leather in which the top or natural surface of the skin has been removed. The resulting under layer is then re-tanned and has an artificial surface placed on the leather with a combination of binders and pigment coats. Many popular, well-priced leather goods are made from split grain leather, a type of leather that is usually priced substantially below top and full-grain leather. It's called split leather because it is the layer which remains after the top layer of a hide is split off for more expensive uses. The lower layer of the hide is still very useful in making quality leather goods.

Split leather goods will not show the natural markings of the hide. They usually undergo a surface treatment that simulates the natural grain. In addition, the split leather is usually stained in way to simulate the color of a top-grain leather. Under normal usage, split grain leather goods will perform well for the user for a long time.