Color

The leather and man-made materials are dyed and painted to be indistinguishable.

Cost

Vinyl upholstery retailed for as little as $11.99 per square yard, based on January 2010 prices, while upholstery-grade cowhide retailed for about $90 per square yard during the same period.

Corrected Leather

Leather-match furniture frequently includes "corrected leather," lower-quality or imperfect leather that is finished and repaired to look higher quality. This further drives down the cost.

Comfort

Leather upholstery is far more comfortable than vinyl. (Think of a leather car interior, versus vinyl, on a hot day.) Thus in leather-match furniture, the real leather is reserved for the back rests and cushions; backs and sides are typically man-made.

Care

Leather-match materials require less costly and complex care than leather. You may effectively clean vinyl with window cleaner, whereas leather requires a conditioner with lanolin and oils.

Quality

Leather-match furniture is not a low-quality alternative to all-leather; most major furniture retailers offer leather match. If the wood construction and cushioning are comparable, the two have the same durability.