Top grain leather is a high-quality material made from the upper layer of animal hide, 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 refinished 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 slightly less robust but more affordable. It is commonly used in luxury items such as furniture, handbags, and shoes, offering a balance of elegance and practicality.