Various shots of fine specimens of cattle, bulls and cows, with deeper pointing to various parts of anatomy presumably indicating areas of skins from which finest leather is obtained. Several shots of men handling skins during tanning process, putting skins into vats of chemicals, into rotating drums, sponging skins after tanning. Several shots of men working on pieces of leather, mixing dyes, dying leather, inspecting leather, Collis Leather Company in Toronto. CUs of leather of various hues, plain and embossed.