Hi I am Pradip Madgaonkar and I am a Tanning leather goods manufacturer.Leather can be made from the hide of almost any animal including pigs, sheep, goats and crocodiles.Leather can be made from the hide of almost any animal including pigs, sheep, goats and crocodiles. However, the most common hide used is that from a cow. A by-product of the meat and dairy industries, the art of making leather uses hides that would otherwise be destroyed.