Boot material can refer to a variety of materials used to make boots. Two common materials are suede and LEATHER, both of which are made from animal hides. Suede is a type of LEATHER that has been buffed on one side to create a soft, velvety texture. LEATHER is a more durable material that is usually treated with wax or oil to make it waterproof. COWHIDE is another type of LEATHER that is made from the hide of a cow. It is often used to make work boots because of its durability and water-resistant properties.