<![CDATA[The object of this research is to determine mutual converted value between unfinished leather to finished leather as commercial commodity. The raw materials are wet chrome tanned goatskins which are converted into jacket leather and chrome tanned goatskins into glace leather. Weight, wide, thickness is measured during this process, and the last is carried out in accordance with Indonesia Industrial Standard, for each step of the process. The sample taken in accordance with ISO. 2588 1973 is n = 0,5 √N, where N is the number of cattle slaughtered. The sheeps taken were 148 sheets (197 sheets available) and the goats taken were 130 sheets (195 sheets available). The conclusion of this research are the conversion value of some sheepskins and goatskins from chrome tanned, sheepskins into glace and goatskins into jacket. INTISARI Penelitian ini bertujuan untuk menentukan nilai konversi hubungan timbal balik antara tahap sebelum dan sesudah pengolahan kulit sesuai produk perdagangan. Dimulai dari kulit krom basah, menjadi kulit jaket untuk domba dan menjadi kulit glase untuk kulit kambing. Dilakukan pengukuran terhadap berat, luas dan tebal. Cara pengambilan sampel menurut ISO. 2588-1975. Jumlah sampel adalah n = 0,5 √N, dimana N = jumlah ternak yang dipotong, sehingga sampel untuk domba = 130 lembar diperoleh 195 lembar, untuk kulit kambing 148 lembar diperoleh 197 lembar. Dari pengolahan data dapat disimpulkan, beberapa harga konversi kulit domba dan kulit kambing dimulai dari kulit krom basah sampai kulit jaket dan kulit glase. ]]>
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