Sheep leather

Sheepskin leather is an excellent material. In comparison to cow skin leather, it is often rather thin in its natural state. Sheepskin leather has an elastic quality that makes it seem rubbery, malleable, and softer. Additionally, it is capable of controlling moisture levels and temperature organically.
Sheepskin is the hide of a sheep, sometimes also called lambskin. Unlike common leather, sheepskin is tanned with the fleece intact, as in a pelt.

Sheep leather, known for its unique softness and the presence of wool, is generally more expensive than other types of leather. This higher cost is attributed to its distinctive characteristics and the specialized processing it requires.
Although cow is arguably the most common type of leather, both goat and sheep leather are widely used in the leather industry and offer great quality. That being said, the quality of leather depends on factors such as the animal's breed, age, and the tanning process used.