- 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.
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