The term 'PREPARE LEATHER' involves the process of tanning leather. Tanning is a process that preserves animal hides and makes them suitable for use in clothing, furniture, and other items. The process involves soaking the hide in a solution of water and chemicals, such as tannins, to remove moisture and fat. The hide is then treated with oils and waxes to make it more durable and flexible. Finally, the hide is dried and finished with a protective coating.