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 refinished to remove imperfections, resulting in a smooth surface that is still breathable. Due to its strength and flexibility, top-grain leather is commonly used in luxury items such as handbags, wallets, and furniture. It is more affordable than full-grain leather but still offers a premium look and feel, making it a popular choice for both consumers and manufacturers.