Leather is cow skin. So no.
Sheep leather is obtained from hide to in the form of skin from a special type of tanning. this leather is very soft and fine touch and this leather is different color and different grains. Nitesh Rajput Fddi, Chennai
Leather itself is a raw material. -The tanned skin of an animal, usually, cattle or sheep.
Leather is a natural material made from the skin of animals, such as cows, sheep, or pigs. It is not man-made.
Cabretta Leather is the skin of hair sheep, mainly Brazilian. A soft, fine-grained leather generally used for gloves and garments. Superior to wool sheep in this application. A type of Cape Leather - a term specific to South African hair sheep, but loosely applied to all hair sheep and should be qualified to show orgin if not South African.
Leather can be made from sheep
The same place as always- The skin of cows, pigs, goats and sheep.
Leather is made out of animal hide that has been tanned and cut. Animals include cattle, bison, deer, elk, moose, pig, goats, rabbit, cat, sheep, caribou, kangaroo, alligator and crocodile, snake, etc.
Goat leather is sometimes called Morocco leather, but in more recent time hides from other animals has come to be called Morocco leather. So, real leather made from goats is just called goatskin leather. Chamois are made from goatskins, but they are also made from the skin of sheep or chamois
Natural, since it comes from the skin of other animals like cows, goats, pigs and sheep.
Sheepskin leather is the skin of a sheep that has been tanned. Tanning preserves the leather. Tanning sheepskin is the same process as tanning cow hides, a more common type of leather. Sheepskin is finer grained than cow.
Kid leather is a soft leather made from tanning sheep and goat hides. Kid leather is used for gloves and coats.
Unfortunately the question is too broad to answer easily. There are many types of leather and these are sub-divided into grades. For example: goat skin, sheep skin, calf skin and cow hide hide would have been available during the industrial revolution but at vastly differing prices.By the same token, they could have been sold as raw skins, unfinished leather, finished leather and as leather goods.