Roughout is the leather used to make the uppers from the roughest part of the inner layer of animal skin. The leather has a soft surface, granular texture structure, and is very thick and durable. Roughout is the favorite material for boots worn by Marines during World War II, because smooth uppers are not required for combat, and Roughout has better breathability than other rough leather.

Polyurethane artificial leather can be divided into dry polyurethane artificial leather and wet polyurethane artificial leather. The so-called dry-process polyurethane artificial leather refers to the multi-layer structure formed by volatilizing the solvent from the solvent-based polyurethane resin solution, and adding the multi-layer film and the backing cloth. The wet polyurethane artificial leather is a multi-layer structure with good permeability and moisture permeability and continuous porous layer, which is obtained by using solvent-based polyurethane resin and water film forming method.