It has not been fumed with ammonia, shellacked with garnet shellac or finished with oil and urethane, but after much tugging and cutting and stapling and adjusting and re-cutting and un-stapling and re-stapling. . . . .there is a leather seat. I have been busy trying to find a nice leather hide, foam, webbing, batting, etc to make the seat. I located the leather on line, where I bought an entire cowhide. It will all be used when I have completed the set of six chairs, I believe. I located foam and other necessities locally. I must say I feel much more at home working with wood than with fabric and leather. The other chair currently under construction is still in the sanding process and will then be fit together and glued up. I will take a break from this project this weekend and resume next week.