Leather

Leather is a Tier 3 Cloth-type Material for developing Weapons and Armor at Chokufunsha.

Locations
Leather can be found on floors all throughout the Tower of Barbs

Cloth Materials have are unique in that Tier isn't directly tied to where it can be found like other materials. Other cloth materials can be found in its place and vice-versa in most cases.

Cotton can also be bought at Gyaku-Funsha for 2,000 KC.

Cloth-centric Floors Leather can be found on: * Preferred floors to find Leather

12 F Ukongaoka good route for cotton and KC. Farming Path : https://www.youtube.com/watch?v=FDm_hDJ9R1Y

Uses
NOTE: Tier is a level of power typically based on the number of times equipment has changed forms, not the number of stars it has.