Tanning

 is the process of making animal hides and pelts into usable leather. It is part of the crafting system in The Elder Scrolls V: Skyrim.

Tanning
Tanning in Skyrim allows the player to use a tanning rack to convert Hides and Pelts into usable leather and leather strips. The hides and pelts can be acquired in several ways. They can be looted from animals killed, bought from merchants, or found lying around.

Smithing
Once the animal hide has been turned into leather or leather strips, it is used to craft most armor and weapons.