Hides are split through their thickness to produce a layer with a grain surface and a layer without a grain surface, the latter being known as a split. If the hide is very thick it may be split more than once to produce a grain split, a middle split and flesh split.

Splits can be turned into suede or made to look like grain leather by applying a polymer coating to one side and embossing it with a grain pattern, in which case the resulting leather is known as a finished split.

Finished splits do not have the same strength as grain leathers and should therefore not be used in areas subjected to stress. For example, in the case of furniture, they should not be used in areas such as arm rests and seating, but may be used in less critical areas.