A manufacturing process of kip skin as a raw material of leather shoe is classified into the five processes based on products ; raw hide, pelt, wet blue, crust, and finishing leather. The processing agent and the auxiliary processing agent are applied to the appropriate processes. Finishing leather is showed the tensile strength of 1.3kgf/mm(2), the elongation of 40%, the tear strength of 3.5Kgf/mm, the grain crack weight of 18Kgf, the Cr2O3 content of 2.5%, and the yield of 23.5ft(2)/skin. These experimental data are satisfied with the Korean Industrial Standard.