Leather is an international commodity and a valuable traditional industry.It provides employment to a large number of people. A tannery can use a great deal of labour and low capital investment. This industry can be established in both developing and advanced countries. The exports are mostly raw hides and skins and some leathers. According the initial result of a recent Central Leather Research Institute (CLRI) survey, there are 1043 tanneries in India with a total installed processed capacity of 62.05 million hides and 161.34 million skins. In Tamil Nadu, leather industry plays a vital role. Tamil Nadu exports 55 per cent of the total leather exports from India. While 70 per cent of the hides and skins produced in the country are tanned in Tamil Nadu. An attempt is made to analyse the growth of leather tannery industry and its impact on the rural poor in Dindigul district of Tamil Nadu. I am very much thankful to the University Grants Commission for providing the financial assistance and to Mr. M. Murugalingam, Project Fellow and my family members ? Mrs. S.Indumathi (wife), S. Diwakaran (Son) an and S. Vidya (Daughter) for their cooperation in completing the project work.