二層皮不是牛身上的皮，是頭層皮的邊角料打碎後加入聚乙烯材料重新貼合而成，然後在表面進行化學材料噴塗或覆上PVC、PU薄膜制作而成，它仍然保持牛皮的特性，但耐穿性及強度則不如頭層牛皮。
The first layer of leather is made from skin of animals with the features of the original skin, which is composed of dense and thin fibrage as well as transition layer closely connected with the fibrage, and skin texture and pore can be seen clearly. The leather is of high strength, good elasticity and good plasticity in craftsmanship and so on.
The second layer of leather is made from the material of fitted mixture of the offcuts of the first layer of leather broken into pieces and polyethylene rather than the skin of cows. Sprayed chemical materials and coated with PVC and PU thin-film, the second layer still retains the characristics of the skin of cows, but its durability and strength is less then that of the first layer.