The term 'CONVERT TO LEATHER' can be summarized by the three-letter word 'TAN'. Tanning is the process of treating animal hides to make them into leather. This process involves soaking the hides in a solution of water and tannin, which is an acidic chemical compound derived from tree bark. The hides are then dried and treated with oils and waxes to make them more durable and resistant to water. The end result is a strong, flexible material that is used for a variety of purposes, including clothing, furniture, and accessories.