Leather is a fundamental crafting material. Used in armor, weapon handles, and ship components.
• Boars - Any island, 1-2 leather each
• Sea Turtles - Coastal areas, 2-3 leather each
• Sharks - Ocean, 3-5 leather each
• Merchant - 5 Gold each at any port
Boars on the Starting Island are the easiest source. Each kill takes 2-3 hits with any weapon.