|44,600 per hour|
1350 x Hard leather (206,550)
Hard leather is used to train Crafting in free-to-play, and it is in reasonable demand. Because it must be tanned before it can be crafted, tanning cowhide into hard leather can be quite profitable at times.
Because the price difference between hides and leather can be fairly small, it is important to buy the hides for a low price and sell the leather for a high price; you can lose out on up to 50% of the profit if you are not patient. Test the profit by buying one hard leather and one cowhide, making sure that the prices are good enough that you will make a decent profit.
To create hard leather, cowhide must be taken to a tanner. Ellis, in Al-Kharid, is the quickest tanner, and there are no requirements to use him. Withdraw 27 cowhides from the bank south of the tanner and 3 coins for each hide you want to tan, thus costing a total of 81 coins. Run north into Ellis's building and right-click Trade Ellis. Tan them all, and run back to the bank. Each run takes approximately 25 seconds while running, and 45 seconds while walking. This averages out to about 1350 hides tanned per hour, yet a player can tan around 2,000 hides every hour without the use of energy or Stamina potions.
Soft leather is a good alternative if the price of hard leather is not high enough. While hard leather is usually more expensive (currently 153 vs. 146), soft leather is often easier to sell on the Grand Exchange.
It is strongly recommended to check the live prices on the Grand Exchange before making large investments in any method.
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