- Gallows Rock. Two can be found inside the room with stairs and three Tanning Racks.
- Ysgramor's Tomb, lying near Ysgramor's statue.
- Looted from snow bears.
- Can be bought from merchants.
- Giants sometimes carry a couple of pelts.
- It can be crafted into Leather at a Tanning Rack. Four leather is received from tanning one snow bear pelt.
*Disclosure: Some of the links above are affiliate links, meaning, at no additional cost to you, Fandom will earn a commission if you click through and make a purchase. Community content is available under CC-BY-SA unless otherwise noted.