Leather is considered as a symbol of fashion, uniqueness, trend and styles. The demand for quality leather products as well as accessories never ceases among the consumers. Individuals that are style sensitive and elegant always want to enhance their overall appearance by preferring quality leather products. Use of leather goods is increasing day by day. Now-a-days fancy leather goods are being used by the people of even remotest area of country, because lifestyle has been changing very fast. Fancy leather products are durable and beautiful to look at in comparison to other similar products. People use shopping bags to carry things to home, which they purchase from market. Different material like cloth, nylon, plastic etc are used for manufacturing of bags. But they are less durable and lack aesthetic appeal. Leather can be used for manufacturing high quality shopping bags to carry grocery, cloth, cosmetics and other such similar items. Most of the women used leather hand bags in India. The raw material availability is high in Tribal areas of AP and Orissa state. The industry depends on taning industry. The Indian leather industry is the 8th largest foreign exchange earner for the country. The product variation covers: (a) semi and finished leather, (b) footwear and footwear components, (c) garments for ladies and gents, (d) handbags for ladies and gents, (e) wallets, diaries and cardholders, (f) gloves and fashion accessories, (g) tableware, (h) upholstery (for houses, offices and vehicles), and (i) luggage and portfolio bags. Handbags, footwear and leather garments have the largest export growth potential in the leather sector, according to a study undertaken by the Export-Import Bank of India. Any entrepreneur venture into this field will be successful. Few Indian Major Players are as under • A V Thomas Exports Ltd. • Beekay Niryat Ltd. • Cheviot International Ltd. • Crew B O S Products Ltd. • Euresian Equipments & Chemicals Ltd. • Gujarat B D Luggage Ltd. • Indo Korea Exports Ltd. • Sanyo Impex Ltd. • V I P Industries Ltd. Cost Estimation Capacity • Business Card Case : 100 Pcs/Day • Accordion Wallet : 100 Pcs/Day • Billfold Wallet Type 01 : 100 Pcs/Day • Billfold Wallet Type 02 : 100 Pcs/Day • Billfold Wallet Type 03 : 100 Pcs/Day • Passport Wallet : 100 Pcs/Day • Money Clutch : 100 Pcs/Day • Wash Bags : 100 Pcs/Day • City Bags : 100 Pcs/Day • Laptop Backpack : 100 Pcs/Day • Business Document Briefcase : 100 Pcs/Day • Business Laptop Briefcase : 100 Pcs/Day • Business Triple Compartment Bags : 100 Pcs/Day • Weekender Bags : 100 Pcs/Day • Wheeled Luggage: 100 Pcs/Day