This study is on the whole process of manufacturing DM shoe leather from Kip raw skin, which is classified and investigated into raw skin, pelt, wet blue, crust leather, and finished leather. Especially it is tried to make the wet blue more favorable for environment in the wet blue process by the use of vegetable tanning agent. The finished leather is endowed with high hygiene in the finishing process by the use of antibacterial and deodorization agents. It is proved that the leather manufactured through these steps has the more improved physical properties of the finished leather than those through other treatments.