Sherpa / Shearling are two of the most commonly used lining options used in warm clothing, and these both have distinct characteristics. Shearling is a natural material extracted from sheeps' and lambs’ skins. Those skins are then tanned and processed while the wool is still attached. Sherpa, on the other hand, is a synthetic / faux material and enjoys the feel of its natural counterpart. It weighs lighter than Shearling and provides warmth. However, it does not offer the same level of breathability or moisture-absorbing qualities as Shearling offers.