This bag looks really good, is well constructed, nicely finished, spacious and effectively multifunctional, but, it is not leather, it is not even split leather, per se. I very strongly suspect it is bicast leather - a polyurethane coating on top of a fabric backing that may (or may not) contain pulped or shredded bovine (cow) leather waste/scraps. After bonding the polyurethane layer on the fabric, the polyurethane is stamped to give it the look and texture of top grain, full grain or split inner layer leather. I believe that having included shredded leather trimmings/cut offs/scraps/remnants/waste in the backing fabric beneath the polyurethane coating, the manufacturer/seller feels justified in calling the material used, "split cow leather". I bought this bag, in yellow, trusting it was really made using split cow leather as claimed by the seller. However now that I have received it, I'm convinced it is bicast leather, not split leather, which should be a whole piece inner layer of cow skin beneath the top grain and full grain layers, instead of polyurethane bonded to a fabric of pulped leather waste. The surface of this bag is too shiny, too sticky, too smooth, too finely pored to be (split) leather. It looks, feels and smells like plastic. I'm so done with buying made in China "leather" bags. If it didn't come from an animal, don't mislead buyers by calling it leather! 