Synthetic leather, also known as faux leather, is a material intended to substitute for leather in various uses where a leather-like finish is desired but the actual material is cost-prohibitive or unsuitable, or for ethical concerns. It is made from a fabric base such as polyester, which is then given an imitation leather finish and texture with wax, dye, polyvinyl chloride (PVC), or polyurethane. The base materials used for artificial leather are usually porous and rough, which means that they need to be specially manufactured. The types of polyester or cotton fabrics used as the base for artificial leather are usually porous and rough, which means that they need to be specially manufactured. The following are the steps involved in making synthetic polyurethane leather:

• Produce the base fabric (to hold the coating)
• Apply the polyurethane coating
• Add a color coat
• Add a textured finish, often via stamping

Synthetic leather is designed to look and feel as much like leather as possible but is not produced from animal products. It is often used in clothing fabrics, furniture upholstery, watercraft upholstery, and automotive interiors. While synthetic leather has many advantages, such as being more resistant to short-term water exposure than animal leathers and requiring little maintenance in comparison to leather, it also has some disadvantages. For example, synthetic leathers do not breathe or vent well, and so sweat can build up on clothing and seats.