Sabre Cat Pelt is a miscellaneous item found on dead Sabre Cats. It can be turned into four pieces of leather at a tanning rack. In Hearthfire it can also be used to create a mounted sabre cat head and used to create a trophy in the trophy room.
Sabre cats drop regular Sabre Cat Pelts or Snowy Sabre Cat. The type of pelt depends on the breed of Sabre Cat. Although each breed of cat is progressively stronger, their pelts all produce the same quantity of leather.