A coated leather, in particular split cowhide leather, has a preferably nubuck-like appearing surface structure. The coating is formed with a surface layer formed with a mechanically and moisture-stable polymer and bonded to the surface of the leather or split leather by a polymer-based bonding layer. The outer layer is notable for inner smoothness and is formed with soft polyurethane. It includes in the non-embossed region microdepressions which are essentially closed in the direction of the leather but are open towards the outside, have an internal width of less than 130 μm and are arranged close-packed to each other in the manner of soapy foam cells. The microdepressions are each separately bounded by thin mutually crosslinked stays which have on the outside a matt or finely fibrous fine-roughness structure surface, and have an essentially semispherical-shaped concave inner surface which faces outward and is smooth. The coating may include two or more layers that are riveted to each other by way of pins or the like that are anchored in pores.