Top-grain leather is a high-quality material made from the upper layer of animal hides, typically from cows. It is known for its durability and natural appearance, as it retains some of the hide's original grain. This type of leather is often sanded and treated to remove imperfections, resulting in a smooth surface that is still breathable. Unlike full-grain leather, which maintains the entire grain layer, top-grain leather is more uniform in texture and color. It is commonly used in luxury items such as furniture, handbags, and shoes due to its balance of quality and affordability.