There are not many wipe-off leathers in the H&M lineup, however that effect can more or less be created by requesting a heavy burnishing on the frame edges with a burnished leather. So here's the difference:

A "Wipe Off" leather comes from the tannery with a heavy layer of color atop an dyed (pure aniline) hide. This toner coat is designed to be wiped down in the finish room at the manufacturer once the piece is upholstered. The craftsperson in the finish room is going to use a chemical or # 0000 steel wool (I'm not sure which, I would have to ask them) to remove the heavy pigmentation coat to achieve the desired effect. It's a bit artistic to do it right and I think this Painter's chair was done perfectly, leaving the edges near the frame darkened and lightening up the center portions of the hide. Clear sealer is applied when done to lock it all in.

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A Burnished leather is basically the same thing, but done in reverse. The hide comes in plain to the factory and when done the finish room artists will take toner coats and apply them to the piece rather than wiping it off. They will build the tone as they see fit. We have some success with asking for Light or Heavy burnishing by request, however that is subject to the artist's interpretation of exactly what that would be. By far, the standard burnishing is what is done most often. Once the toning is done, the same sealer coat is applied to lock it down. When I was at the H&M factory last week, I took this photo of a Weston Cane Burnished recliner being made. Remember the burnishing is done right at the end before the piece is shipped, so here's what Weston Cane Burnished looks before the toning treatment:

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And here's what an H&M Author chair looks like in Weston Cane Burnished when finished.

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A Finished leather is not the same, because remember that first and foremost, finished leathers are first sanded to remove imperfections which also destroys the natural grain pattern in the hide (which is pressed back in with an embossing machine as an artificial pattern) before being painted. Both wipe off and burnished leathers use a pure aniline base, so all natural markings are still there along with the natural grain pattern, and then color highlighted. Big difference. Yes, both leather types still have a very good hand and feel great. My recliner at home (a 1044 Sadler) is in a burnished leather and if I were to replace it, I'd get another one in a burnished hide as well. Tough, looks great, easy to touch-up abrasions and the like.