ABS laminated PVC Leathe grain sheet is a composite panel composed of an ABS base layer laminated with a PVC Leathe grain surface layer. This structure combines the impact resistance, dyeability, high hardness, low water absorption, corrosion resistance, non-toxicity, odorlessness, excellent chemical properties, and electrical insulation of ABS sheet with the simulated Leathe grain texture of PVC Leathe grain.