Much so-called "box calf" is not made from calf skins. A very close approximation, however, is obtained from rather older animals, and "box-kip" is largely manufactured by similar methods. Light hides are also widely used, being similarly treated except that they are split and also cut into two along the spine. The finished article is sold as "box-sides." To yield the characteristic grain pattern, the goods are frequently printed and embossed. Even the flesh splits are sometimes made into box calf imitations, some filling material being used and an artificial grain pattern embossed. =Willow calf= typifies the chrome calf which is finished in colours. The soaking, liming and deliming processes are the same as for box calf. The tannage, however, is generally by the two-bath process on account of the lighter colour thereby obtained. This colour is largely due to the deposition of sulphur in and on the leather in the second bath. In one tanning process the skins are first pickled in 2 per cent. hydrochloric acid and 10 per cent. salt. They are then drummed in solution containing 2 per cent. dichromate (strength 1 in 60) for about half an hour. A solution containing 4 per cent. dichromate, 3-1/2 per cent. hydrochloric acid, and 5 per cent. salt is gradually added, and the skins drummed until well struck through. They are then horsed overnight and struck out and passed through a "hypo dip,"--a 2 per cent. solution of thiosulphate,--and then into the reducing bath, which contains 10 per cent. of thiosulphate, to which 5 per cent. hydrochloric acid is added. Another process employs paddles instead of drums. The chroming liquor is made up with 4-1/2 per cent. chromic acid and 10 per cent. salt. The bath is exhausted by commencing the tannage of a succeeding pack. The skins are reduced as in the last process. In another process the "acid" type of chroming bath is used. The skins are paddled with a solution containing 5 per cent. dichromate, 5 per cent. hydrochloric acid, 2 per cent. aluminium sulphate, and 10 per cent. salt. In the reducing bath 14 per cent. hypo and 4 per cent. hydrochloric acid are used. In yet another process the skins are pickled first in 5 per cent. aluminium sulphate, 7-1/2 per cent. salt, and 3 per cent. sulphuric acid, and are then dried out and sorted. The tannage proper is in the drum, using 6 per cent. dichromate, 5 per cent. hydrochloric acid, and 5 per cent. salt. In the reducing drum 15 per cent. hypo is used and 4-1/2 per cent. hydrochloric acid.