Leather. But the quality doesn't seem very good to me. Natural imperfections are normal, but this belt has creases all over the top layer. This layer looks very thin and appears to be laminated with some kind of thick filler with an internal finish that doesn't look like leather. Although I can't say for sure, it looks like the layers may be peeling off. or delaminate after limited wear. It also looks like the lines could easily peel or tear all over the top layer considering how thin the leather layer seems to be. I'm not a leather expert and I could be wrong, but I don't think so as I pay a lot of attention to detail when buying leather goods. than the modern look. This style seems to be worn with work jeans rather than for the office. This belt is on the wide side and is just over 1-1/2" wide. It goes through my son's belt loops on jeans but looks wide on him and he prefers 1-1/4" wide belts. It's thin, so maybe the width is on average and better for larger guys. This strap seems a little small even though I measure 34 inches to the second largest hole. However, my skinny son usually wears a size 34 belt and always has a few extra holes (but this belt only has one spare), and this size 34 belt is shorter than all of his belts (even any of this brand). It may be a regular size, but if in doubt I would enlarge it. I'm really not into the quality or the look of this belt. But this is a $20 budget belt and preferences vary so it might suit those who like the style of the belt. 3 stars.
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