Materials are physical substances used as inputs to production or manufacturing. Materials range from man made synthetics such as many plastics to natural materials as copper or wood. Raw materials in an unaltered, natural state are extracted from earth and are divided into a form that can be easily stored and transported. The materials are then processed to produce "semi-finished materials". These can be input into a new cycle of production and finishing processes to create "finished materials" ready for distribution and consumption.

An example is cotton, which can be processed into a thread, which can then be woven into a cloth, a semi finished material. Cutting and sewing it into a garment, which is a finished material. Steelmaking is another example, where raw materials are mined, refined and processed into steel. Steel is then input in many other industries to make finished products.

Finishing materials in leather protect or coat the leather, so that it is durable for a longer time.