In this study, the effects of splitting and shaving process before tanning on the quality of leather are investigated. Within this scope, leathers are processed as shoe upper by splitting after liming and shaving after pickling methods and then by tanning as chrome, vegetable and wet-white. It is statically examined whether there is a significant difference between the physical and chemical properties of the leathers according to the tanning method used in this study. As a result, the quality properties that are examined, have been found to be generally high on the leathers that are processed by splitting and shaving before tanning compared to traditional methods.