The single most important factor in determining the quality of leather is the raw material, the Hide. This is same principle that you will find in cooking, i.e. the recipe is only as good as the ingredients.
Most hides used in manufacturing of upholstery are cow or steer hides.
Upholstery requires large hides to minimize the number of seams. This is due to the size of unblemished pieces required to make upholstery. The balance of the hides are used for the garment industry. Processing Just as meat is perishable, so too are large hides. If they are not cleaned and treated quickly, the hides will begin to decompose and lose their leather making properities.