Tastefully distressed leather (as purchased new) complete with a dark brown to light taupe ombré starting at the toe. Very flattering on the leg. They have a short zipper at the turning point (ankle) to help with an easy on/off. Beautiful, simple, and perfect for someone who loves a slightly western look in a boot without all of the extras. Size 5.5M womens. Paid over $200 new and only wore them a few times.