A touch display leather and a leather structure thereof are provided. The leather structure includes a diffusion layer, a foam layer and a fabric layer. The diffusion layer includes optical powder dispersed therein. The foam layer is disposed on the diffusion layer, and the foam layer is foamed to provide a leather feel. The fabric layer is disposed on the foam layer, and the fabric layer is color-matched and embossed to present a leather pattern. Base materials of the diffusion layer, the foam layer, and the fabric layer are all at least one material selected from the group consisting of polyvinyl chloride (PVC), polyurethane (PU), and polyolefin (PO), and the leather structure has a light transmittance between 2% and 30%.