The application provides a surface-layer composition of leather, the leather and a making method of the leather. The surface-layer composition is prepared from 4 to 15 parts of first filling agent and 100 parts of first PVC (Polyvinyl Chloride) resin powder. In the surface-layer composition, the parts by weight of the first filling agent in the surface-layer composition are decreased from 20 to 30 parts in the prior art to 4 to 15 parts; the content of calcium powder is decreased; in this way, a surface layer is improved in compactness, and furthermore, is scratch-resistant; further, a creasing-folding phenomenon difficultly appears.