They are used to craft leather and Conjure Frost Atronach Spell Tomes. One pelt yields one piece of leather, which can then be turned into four Leather Strips, when stripped at a Tanning Rack. Blacksmiths are willing to buy them.
- Gallows Rock. One can be found inside the room with stairs and three Tanning Racks.
- Drop from dead ice wolves.
- Can be bought from general goods merchants.