Highest quality, soft milled cowhide pants features low rise with 5 pocket jean styling, soft milled cowhide, full satin liner, single panel front and heavy duty, non-corroding, non-rusting zips. First Manufacturing Company Inc. has been the first choice for sourcing high quality performance and fashion leather apparel for decades by major retail and chain stores, big brand names, as well as individual store owners. Material: Leather.