The term 'CONVERT INTO LEATHER' can be summarized as the process of turning animal hide into leather. Tanning is the process of treating animal hides to make them suitable for use as leather. It involves soaking the hides in a solution of water and chemicals, which helps to preserve the hide and make it more durable. The hides are then dried and treated with oils and waxes to give them a soft, supple texture. The end result is a strong, flexible material that can be used for a variety of purposes.