The TPU Leather Sheet is made from thermoplastic polyurethane which is a hybrid material, used in many products. Due to its mixture of hard plastic and soft silicon, it makes the sheet more durable, elastic and adds relevant strength to the material. More importantly, like the PU leather, these are also easily available and come under the same price bracket which is why most of the manufacturers prefer TPU Leather Sheet to produce good quality of leather products at an affordable pricing.