An Etymological Dictionary of the German Language/Annotated/Leder
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Leder, neuter, ‘leather,’ from the equivalent Middle High German lëder, Old High German lëdar, neuter; a common Teutonic word pointing to Gothic *liþra-, neuter; compare Anglo-Saxon lëþer, English leather, Dutch leder, Old Icelandic leþr, neuter, ‘leather.’ The pre-Teutonic form is létro-m, to which Irish lethar, Welsh lledr, ‘leather,’ are traced.