Another implementation is wet finishing. In this process, leather fibers are separated from each other and bunch are tied to each other, in order to make leather stronger. Thus the leather is not affected from microorganisms and it will be resistant to hot. In this process with shaving procedure, it is ensure that thickness of the leather is same all over the surface of the leather. Wet finishing process contains all the procedures of tanned, shaved and cleaved leather. Depending on produced leather, light, sweat and washing pureness are expected from painting procedure. After that depending on produced leather features, the drying methods are applied to leather like hanging drying, stretched drying, vacuum.

Finishing (Finisaj): 

Finishing process is designed according to usage feature of product. Aniline or pigment colors are used for coloring finishing layer. 

The purposes of finishing (finisaj) process are as follow: 

To gaining more resistance to outer layer of the leather
To ensure product regular surface and different shining level depending on preference
To have different textures and color features on the surface of the product depending on preference. 
To increase usage value of the leather

Upholstery leathers are examined under titles presented below : 

Aniline Skin Leather: 

It is a kind of paint which goes inside of the leather. They are more sensitive than the others because they don't have surface coverage. The scars on the leather, which are happened while the animal living in nature, make the leather's surface more natural. 

Semi-Aniline Leather: 

It is a type of leather, while pointing it, pigmented painting process is done with aniline paint. 

Nubuck: 

It is manufactured with special finishing and emery techniques. It is manufactured from the upper side of the leather. 

Suede: 

Again, It is manufactured with special finishing and emery techniques. It is manufactured from the bottom side of the leather. 

Baycast: 

While manufacturing this type of leather, first it is applied to incision process then leather parts are covered with chemical finishing technique. 

Pull up(Wear Up) Leather: 

It is a specially manufactured leather. It is a kind of leather, which makes color open and creates moiré vision when it is stretched. 

Madras Leather: 

After taking upper leather layer, it is manufactured with different finishing and pressing procedures. It is preferred very much after the skin leather in today's world. 

Incision Leather: 

The bottom part of the leather, whose skin layer is taken out, is called incision leather. 

Emerying: 

It is a process which is applied to outer layer of the skin to delete the scars from natural life. 

Press: 

They are the patterns which are applied to outer layer of the leather, to give leather preferred view or to delete natural view.