CentralNotice From Wikipedia, the free encyclopedia Jump to: navigation , search This article needs additional citations for verification . Please help improve this article by adding citations to reliable sources . Unsourced material may be challenged and removed. (December 2012) "Pleather" redirects here. For the Toadies album, see Pleather (album) . Steps to make synthetic PU leather: 1 = cotton fabric, 2 = coagulation (wet process) onto fabric with aromatic polyurethane in DMF, 3 + 4 = transfer of coating + finish with solvent-borne or water-borne polyurethane formulation Artificial leather is a fabric or finish intended to substitute for leather in fields such as upholstery , clothing, and fabrics , and other uses where a leather-like finish is required but the actual material is cost-prohibitive, unsuitable, or unusable for ethical reasons. 1 ...