SEIRA ELVES shoes made from PU (Poly) Synthetic Leather. It is a man made material that will represent the look and feel of genuine leather. It has a more shiny appearance and generally is far less thick than real leather. This material for the most part is waterproof and easily cleaned or maintained. For person on a tight budget this material is the way to go. It’s about half the cost of real leather products and will still look awesome and fashionable in your collection.