Polyurethane (PU) is a composite material made of: one or more layers of polymer resins joined by urethane links; and a woven or non-woven textile backing such as polyester, cotton, nylon, or ground leather. The PU coating is applied to a single side of the base fabric and then treated to look like animal hide. This makes the fabric water resistant, light weight and flexible. This fabric provides the most realistic imitation of leather when it comes to its soft supple hand. When stitched, gathered, or tufted it actually “breaks” or wrinkles like real leather.