A manufacturing process of calf skin as a raw material of leather shoe was classified into the five processes based on products ; namely, raw hide, pelt, wet blue, crust, and finishing leather. The processing agent and the auxiliary processing agent were applied to the appropriate processes. Finishing leather was showed the tensile strength of 1.2kgf/mm(2), the elongation of 30%, the tear strength of 3.0Kgf/mm, the grain crack weight of 16Kgf, the Cr2O3 content of 2.5%, and the yield of 16.5ft(2)/skin. These experimental data were satified with the Korean Industrial Standard.