This study is on the whole process of manufacturing functional shoe lining leather from Kip raw skin, which is classified and investigated into raw skin, pelt, wet blue leather, crust leather, and finished leather. Especially it is tried to make the wet blue leather for lining more favorable for environment in the wet blue leather process by the use of vegetable tanning agent. The finished leather for lining is endowed with high hygiene in the finishing process by the use of antibacterial and deodorization agents. It is proved that the lining leather manufactured through these steps has the more improved physical properties of the finished leather than those through other treatments. Also, The insole is endowed with high hygiene by the use of antibacterial and deodorization agents.