The innermost layer of a split cowhide. Because
they are relatively thick, cowhides are generally
split into at least two layers (and sometimes
three) if they are to be used as a "light"
leather. If split once, the two layers are the
grain and flesh splits; if split twice, the layers
are the grain, middle, and bottom split. When
processed into leather the bottom split is called
a BUFFING (1) .