Sheep Leather

Sheep Leather was leather.

Source
Sheep Leather can be purchased from vendors or crafted.

Crafting
Sheep Leather could be crafted by tanners as a level 1 recipe with the following materials:
 * x1
 * x1
 * x4
 * x2

Vendor
Sheep Leather could be purchased for ? gil from the following vendors:
 * Arnald
 * Elgiva