Abstract: Dry finishing is a dehydrating process of wet crust leather supplemented with mechanical processing. If the wet crust leather with a moisture content of ≥ 95% is directly dried to a moisture content of 14%–16%, the crust leather is prone to volume shrinkage, resulting in an increase in hardness and making it difficult to meet the ideal performance requirements for use. How to achieve good shaping and meet sensory requirements of the crust leather during the processing of "drying and dehydration-fiber bonding-mechanical loosening" has always been the goal of leather making. Previous studies indicated that there was a common variation pattern between the moisture content and elastic modulus (E) of chrome-tanned or plant-tanned leather. In order to achieve the predetermined sensory quality, the dry finishing of wet crust leather can be adaptively regulated by mechanical force in accordance with this variation pattern. This article summarized the operation parameters of the common dry finishing processes at present, described the dry finishing procedures of four types of yellow cattle glutaraldehyde-tanned plain leather, and demonstrated the relationship between the moisture content of the crust leather and mechanical processing.