PU leather, or polyurethane leather, is an artificial leather made of thermoplastic polymer used for making furniture or shoes. 100% PU leather is completely artificial and is considered vegan. There are some types of PU leather called bicast leather that have actual leather but has a polyurethane coating on top. This type of PU leather takes the fibrous part of cowhide that are leftover from making genuine leather and put a layer of polyurethane on top of it.PU or Polyurethane leather is one of the most popular man-made leathers used today. However, PU leather has become very popular in the last 20-30 years in furniture, jackets, handbags, shoes, etc. It is generally cheaper than genuine leather when it is the same thickness.