No, the man-made PU leather can produce at a much lower cost than genuine leather and unlike genuine leather; it does not require the slaughtering of cows. PU (Polyurethane) leather is a synthetic material that can give you all of the looks and feel of genuine leather. It is more durable than natural leather and is ideal for products that stand up to everyday wear and tear, such as handbags, wallets, and seating.