The essential part of any tannery waste audit is assessing the efficiency of existing operations carried out during the leather manufacturing process. Typically, tannery staff have a good idea of, and comparatively accurate figures on the waste resulting from specific operations such as fleshing, splitting, trimming or chrome tanning. Only rarely, however, they have a proper overview of the entire range of waste generated. Thus, when considering various cleaner technologies or waste treatment systems, having access to a complete computation of the overall mass balance certainly makes it easier for a tanner facing arduous choices. Dialogue with environmental authorities is also simpler if such figures are readily available. This paper attempts to provide a comprehensive computation of a mass balance and the efficiency of the leather manufacturing process for a tannery, seen as a closed entity. The calculations are deliberately based on operations in a hypothetical tannery processing bovine hides and producing upper leather for shoes. With minor exceptions (batch washing instead of continuous rinsing, splitting in lime, roller coating), it follows the conventional process.