Natural leather is processed from hides and skins of animals. Synthetic leathers are becoming popular as an alternative material owing to limited availability and varying size of natural leathers. There is a need to understand the properties of natural and synthetic leathers to select proper material for an application. In this study, materials used for apparel application such as natural sheep nappy leather and synthetic polyurethane (PU)-based leather have been chosen and analyzed for comfort, chemical, physical, and structural properties. It was found that natural sheep nappa leather has enhanced water vapor permeability whereas other comfort properties such as softness and drape ability are comparable to synthetic PU leather. Whereas synthetic PU leather dominated most of the physical properties, especially percentage elongation and stitch tear strength, in specific directions on account of polyester knitted base fabric. Chemical properties of natural sheep nappa leather and synthetic PU leather depended on the individual material composition and characteristics. Scanning electron microscopic (SEM) analysis provided convincing evidence for some of the quantified comfort and physical properties. The results of this study would be useful in selection of proper material for apparel application as well as in providing directions for future research in synthetic leather manufacture. (C) 2009 Wiley Periodicals, Inc. J Appl Polym Sci 114:1761-1767,2009