Table of Contents
Introduction

What is PU leather made of? The short answer is that PU leather is generally made from a textile or other supporting base combined with polyurethane-based coating layers and surface finishing materials. However, industrial PU leather is not a single-layer material. Its final appearance, flexibility, thickness, texture, and processing behavior depend on how several layers are built and how each layer is formed during production.
For synthetic leather manufacturers, understanding this layered structure is important because every part of the material has a different function. The substrate provides support, the polyurethane layers build the main synthetic structure, and the upper surface determines many of the visible and tactile characteristics of the finished material.
What Is PU Leather Made Of?
PU leather is generally composed of a supporting substrate and one or more polyurethane-based layers. Depending on the manufacturing route, it may also include adhesive layers, intermediate coatings, pigments, finishing materials, and textured surface treatments.
The supporting material is often a woven, knitted, or nonwoven textile. This fabric provides dimensional support while the polyurethane layers create the surface and structural characteristics associated with synthetic leather.
The exact composition is not identical for every product. PU leather intended for furniture upholstery may use a different substrate and layer structure from PU leather intended for footwear, bags, automotive interiors, or industrial applications.
The Base Fabric Forms the Foundation
The first major component of PU leather is the substrate.
This base fabric supports the coating during production and helps control how the material behaves while moving through coating, drying, bonding, finishing, and winding sections. If the substrate stretches unevenly or contains wrinkles, those problems can influence the coating above it.
Woven fabrics provide a structured textile foundation, while knitted fabrics can provide different flexibility and elongation characteristics. Nonwoven substrates may be selected when a different internal structure or hand feel is required.
The choice of base fabric therefore affects more than mechanical strength. It can influence coating stability, flexibility, dimensional behavior, thickness, and how the finished PU leather responds during later processing.
Polyurethane Creates the Main Synthetic Leather Layer
The defining material in PU leather is polyurethane.
Polyurethane is a broad class of polymers used in coatings, foams, adhesives, elastomers, and many other manufactured materials. Its properties can be adjusted through formulation, which is one reason it is widely used in synthetic leather production.
In PU leather, polyurethane can form compact surface films, intermediate layers, porous structures, or bonding layers depending on the production method.
The polyurethane layer is responsible for much of the synthetic leather’s surface character and flexibility. Its behavior also influences later processing such as printing, embossing, coating, bonding, and texturing.
Why PU Leather Is Usually a Multilayer Material
Industrial PU leather is commonly built as a multilayer structure rather than a single coating applied directly onto fabric.
Each layer can perform a different function.
A lower layer may support bonding with the substrate. An intermediate layer may contribute thickness, softness, flexibility, or internal structure. The upper layer may create a smoother surface suitable for coloring, texturing, printing, or other finishing operations.
This layered construction gives manufacturers greater control over the final material. Instead of relying on one thick coating to provide every property, the structure can be developed in stages.
That is also why PU leather manufacturing requires coordinated coating and drying rather than a single application step.
Dry-Process PU Layers
In dry-process production, polyurethane layers are commonly formed through controlled coating and drying.
The PU formulation is applied onto a release material or another suitable surface and then passes through heating zones. As the coated layer moves through these controlled sections, liquid components are gradually removed and the PU film becomes more stable.
Additional coatings can then be added to create a multilayer structure before the material is bonded to its substrate.
Because several layers may be built sequentially, a PU leather dry production line needs to coordinate coating thickness, drying conditions, web movement, bonding, and tension throughout the material path.
The resulting material structure depends not only on the PU formulation itself but also on how consistently each layer is formed.
Wet-Process PU Creates a Different Internal Structure
Wet-process PU leather uses a different method to build the synthetic structure.
After a PU formulation is coated onto the substrate, the material enters a coagulation stage. During this process, controlled material exchange contributes to the formation of a porous polyurethane layer.
This porous base gives the material a different internal structure from a compact dry-process film.
After coagulation, the material can pass through washing, drying, stabilization, and later surface coating stages. A PU wet-process production line therefore focuses not only on coating but also on coagulation, washing, drying, and continuous material control.
The finished PU leather may later receive additional dry-process layers or surface treatment depending on the intended product.
What Is the Surface of PU Leather Made From?
The visible surface of PU leather is generally created from polyurethane-based coating and finishing layers.
These upper layers can include pigments, color coatings, protective finishes, gloss-control materials, tactile treatments, or other surface formulations.
The exact surface composition depends on the required appearance and application.
For example, one PU leather may require a smooth matte finish, while another may need pronounced grain, multi-tone coloring, or a glossy surface. The base PU structure may be similar, but the final surface system can be very different.
This is why the visible surface alone does not fully define what PU leather is made of. The internal layers and substrate also influence the final material.
Pigments and Color Coatings
Color in PU leather is usually created through pigments incorporated into coating or finishing systems.
These pigments influence the visible appearance of the surface, but industrial color control also depends on coating uniformity and drying consistency.
If the coating varies across the width of the material, color density may also appear uneven. Surface defects can therefore originate from both formulation and equipment conditions.
For this reason, stable color development is closely connected with coating accuracy, material movement, and temperature control.
Adhesive or Bonding Layers
Some PU leather structures also use bonding layers to connect separately formed components.
For example, a PU surface layer may be created on release paper and then bonded to a textile substrate. The bonding layer must provide sufficient attachment while maintaining the required flexibility and surface characteristics.
Bonding performance depends on the materials being joined, coating condition, temperature, pressure, and line speed.
If bonding is inconsistent, the finished material can develop local separation, thickness variation, or unstable surface behavior during later processing.
Release Paper and Its Role in Surface Formation
In some dry-process PU leather production systems, release paper is used as a temporary carrier.
The PU coating is applied onto the release surface, where it forms and develops through the drying stages. The texture of the release surface may also influence the appearance of the PU layer.
After the synthetic layer is bonded to the substrate, the release material can be separated from the finished structure.
This production method allows the PU surface to be formed independently before joining it to the base fabric.
How Texture Is Added to PU Leather
The basic PU structure does not automatically determine the final leather-like appearance.
After layer formation, manufacturers may use surface treatment to create grain, pattern, gloss, or tactile effects.
Embossing uses controlled pressure, temperature, and patterned surfaces to form texture. Printing can add visual patterns or color variation. Vacuum texturing can create fine surface structures through another forming method.
These processes modify the top surface without changing the fundamental fact that the material remains a combination of polyurethane layers and a supporting base.
What Determines PU Leather Thickness?
PU leather thickness is created by the combined thickness of the substrate and coating layers.
The substrate may already provide a significant part of the overall material thickness, while multiple PU coatings build the upper structure.
Wet-process porous layers can contribute internal volume, while dry-process coatings may add surface and structural layers in a more compact form.
Thickness control therefore depends on substrate consistency, coating quantity, process stability, and layer configuration.
It is not simply determined by the final surface coating.
How Material Composition Changes by Application

PU leather used for different applications can have very different internal structures.
Footwear materials often need a combination of flexibility, surface appearance, and compatibility with cutting and forming operations. Upholstery materials may place greater emphasis on broad surface consistency and dimensional stability.
Bag materials can require pronounced texture and specific tactile characteristics, while industrial applications may require another balance of coating structure and substrate performance.
Because of these differences, manufacturers normally begin with the intended finished application and then determine the appropriate substrate, polyurethane structure, and finishing system.
PU Leather Structure at a Glance
| Material Layer | Main Function |
|---|---|
| Base fabric | Provides mechanical and dimensional support |
| Bonding layer | Connects the PU structure to the substrate |
| Intermediate PU layer | Builds thickness, flexibility, or internal structure |
| Surface PU layer | Forms the main visible synthetic leather surface |
| Pigment or color coating | Creates the required surface color |
| Finishing layer | Adjusts gloss, tactile feel, and surface characteristics |
| Embossed or textured surface | Creates the final grain or pattern |
Not every PU leather uses exactly the same number of layers, but this structure illustrates why PU leather should be understood as a material system rather than a simple plastic coating.
Is PU Leather the Same as PVC Leather?
PU leather and PVC leather are both synthetic leather materials, but they are based on different polymer systems.
PU leather primarily uses polyurethane-based layers, while PVC leather uses polyvinyl chloride formulations.
This difference affects how the coating is prepared, how the material is heated or dried, how foaming may be introduced, and how the final structure behaves during production.
The two materials may look similar in some finished applications, but their manufacturing routes and process requirements are different.
Why Material Structure Matters to Production Equipment

Understanding what PU leather is made of also explains why production equipment must be selected according to the material structure.
A production system needs to handle the substrate without creating wrinkles or excessive stretch. The coating section must apply stable layers. The drying or coagulation system must match the formulation. Bonding, finishing, and winding must then preserve the structure created upstream.
If one stage is unstable, the problem can appear later as uneven thickness, surface variation, poor bonding, wrinkles, or inconsistent texture.
For this reason, PU leather manufacturing is best treated as a complete material-building process rather than a sequence of unrelated machines.
Conclusion
PU leather is mainly made from a textile or other supporting substrate combined with polyurethane-based layers, bonding materials, pigments, and surface finishing systems.
Its final properties come from the way these components are arranged and processed. The base fabric provides support, the PU layers create the main synthetic leather structure, and the upper coatings determine much of the color, texture, gloss, and tactile character.
Different manufacturing methods can create very different PU structures. Dry-process systems form stable films through coating and drying, while wet-process systems use coagulation to create a porous PU base.
Understanding these layers is essential for manufacturers because the composition of PU leather directly determines the coating, drying, coagulation, bonding, surface treatment, and material-handling requirements of the production line.
FAQ
What is PU leather mainly made of?
PU leather is mainly made from polyurethane-based coating layers combined with a textile or other supporting substrate. Additional bonding, pigment, and finishing layers may also be used.
What type of fabric is used under PU leather?
The supporting substrate can be woven, knitted, or nonwoven fabric. The selection depends on the required flexibility, dimensional stability, thickness, and intended application.
Does PU leather contain several layers?
Yes. Industrial PU leather commonly contains a substrate, bonding or intermediate layers, one or more PU layers, and surface finishing coatings.
What creates the texture on PU leather?
Texture can be created through embossing, release-surface forming, printing, vacuum texturing, or other surface-finishing processes.
Is PU leather made the same way for every application?
No. The substrate, PU layer structure, coating method, finishing system, and thickness can vary according to whether the material is used for footwear, upholstery, bags, automotive interiors, or other applications.





