Leather in Fallout 76 is a fantastic material that is quite readily accessible, and is used mostly in the crafting of various armors and armor modifications. You can never have too much leather, and if you do, well, you can just drop it because you can so easily farm up more.
There are quite a number of different items and objects in Fallout 76 that contain leather for you to farm, and there are almost too many good locations to find those objects at. Here are the items you want to keep an eye open for as you farm leather in Fallout 76:
Baseballs
Baseball Gloves
Brahmin Hide
Dolls (Fixed or Broken)
Teddy’s Bears
Clown Toys
Comrade Chubs
Deathclaw Hand
Deathclaw Hide
Mr. Fuzzy Toys
Fox Hide
Doll Parts
Imported Chinese Panda
Lil Ginger Snuggles
Megasloth Pelt
Mole Rat Hide
Rabbit Hide
Radstag Hide
Scorchbeast Wing Fragments
Snallygaster Hide
Stuffed Grizzly
Yao Guai Hide
As you can see, most of the leather you get comes from killing (and I suppose skinning) the various creatures in Fallout 76. On top of that, most toys and stuffed animals also contain leather, which means that all toy stores, and typically stores in general, will give you a LOT of Leather to farm.
For those wanting some defined locations as to where you can easily farm up a bunch of leather in Fallout 76, here are a couple of places you’ll want to check out:
Treetops
Just a bunch of animal carcasses to farm
Hunter’s Ridge
Radstag hides galore
Camden Park
Toys everywhere
Clarksburg
Many stores containing items you can break into leather
Horizon’s Rest
Lots of toys and animal hides
Summersville
Town filled with houses that include toys and leather objects