Maybe it's leather, I'm not sure, but if it's leather it's just a layer of leather. My son has been wearing them for less than a month (only to church and town) and the material rubbed his toes a lot. Also, the entire bottom half of the boot looked cracked. I would not recommend buying this! I learned something new from our local shoe store. Buy aged skin for kids! It stays on and can be polished to look like new again. My boys will only get torn skin from now on. I've since bought the exact same boot from this shoe store but with aged leather on the bottom half and it's holding up great. It was about $20 higher. Luckily I was able to return them for a full refund.
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