A method for making a synthetic leather comprising forming an artificial dermal layer comprising a fibroblast and tanning at least a portion of said dermal layer, thereby forming said synthetic leather. The fibroblast cells may be differentiated from induced pluripotent stem cells (iPS). Also claimed is a method for making a synthetic leather comprising placing an artificial epidermal layer comprising a keratinocyte upon an artificial dermal layer comprising a fibroblast and tanning the layered structure. There are additional claims for an artificial epidermal layer comprising a hair follicle cell and a melanocyte; a layered structure comprising an artificial epidermal layer comprising a hair follicle cell and an artificial dermal layer comprising a fibroblast and method for making such a structure; a layered structure comprising an artificial epidermal layer comprising a hair follicle cell and a keratinocyte or a melanocyte and an artificial dermal layer comprising a fibroblast; and an artificial epidermal l
