This study investigates how pelt-states resulting from different unhairing methods would affect the manufacture of high quality Calf and Kip skin shoe leather. It was found that an unhairing process affected pelt manufacture most significantly. Among chemical treatment, enzymatic treatment, and bio-tech treatment applied to unhairing, bio-tech treatment was the most efficient. Moreover, this unhairing process was effective when addition of 3 times amount of water, 4% Ca(OH)₂ and 0.5% Lupin LE-10 agent based on weight of raw skin, and successive treatment around 25℃ for 18 hours were applied. The unhairing rate of Kip skin was lower than that of Calf skin. However, in terms of fiber separation, the Kip skin was favorable than the Calf skin. To obtain more precise scientific information on pelt-state, new analytical instruments such as Scanning Electron Microscopy and Image Analyzer together with the conventional sensual tests were utilized.