Shearling is a skin from a recently shorn sheep or lamb that has been tanned and dressed with the wool left on. It has a suede surface on one side and a clipped fur surface on the other. Usually the suede side is worn outward.
Shearling is a leather made from the skin of a sheep or lamb that has been treated to preserve it. The skin has a suede-like texture on one side and a soft, fluffy fur on the other. Usually, the suede side is worn facing outwards.