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Shearling is a skin from a recently sheared sheep or lamb that has been tanned and dressed with the wool left on. It has a suede surface on one side and a clipped fur surface on the other. Usually the suede side is worn outward. Shearling can be made from real sheepskin or from synthetic fibers. Real shearling breathes and is more flexible than synthetic shearling.
References
Shearling Wikipedia(Text) CC BY-SA