PU leather is made from polyurethane and leather. It is a high-density cellular plastic sheeting commonly used as a substitute for real leather.
It might also be referred to as bi-cast or split leather, among other terms.
It is often used in the production of furniture upholstery and is manufactured by a wet process of coating strips of real leather with raw polyurethane. Depending on the precise method of production, it might range between a hard, inflexible finish to something much softer.
While it might be considered by some people as inferior to real leather, depending on their taste, PU leathers are actually considerably resistant to tearing and abrasions, as well as oil spills.