Abstract: Using biological histological method, samples were taken from different parts of the cattle wet blue and cattle shoe upper leather. The grain and the flesh side of leather were observed under stereo microscope, and HE stained and Weiss stained sections were observed under biological microscope. The surface structure and internal characteristics of the leather in different sections and different parts were compared and analyzed to provide reference for the process development and optimization of high-grade cattle leather. The results showed that the grain of leather is fine, the mastoid process is gentle, the pores of the neck are shallow, the pores of the buttock are deep; the collagen fibers of the papillary layer are finer and tightly woven, and the reticular layer accounts for a larger proportion, the strength of the cattle finished leather is greater, and the collagen fibers of the buttock are tightly woven, weave angle is larger; elastic fibers are distributed in the papillary layer in a dendritic manner, with more elastic fibers in the neck and abdomen, but less in the buttock and back; compared with the cattle wet blue leather, the collagen fibers of the cattle finished leather are more dispersed and the content of elastic fibers are less, and the subsequent fatliquoring, retanning, and filling processes reduce the area difference between the four parts of the cattle finished leather.