Neo-Babylonian texts document the use of leather for bags, clothing, covers, harnesses, musical instruments, the ornaments of chariots, quivers, shoes, straps, tents, waterskins and other containers for liquids. Shoes are among the leather objects the most often recorded in the texts. Leather craft has not left many archaeological remains in Babylonia. This paper focuses on the available textual data in order to see what the manufacture and use of leather shoes reveal about the manner in which leather craft was organised, and about the distribution of the objects produced in Babylonian society.