Mamar said: Al-Zuhri used to deny tanning and say: Some good can be got out of it in any condition Abu Dawud said: Al-Auzai, Yunus and 'Uqail did not mention tanning. al-Zubaidi, Saeed bin Abd al-Aziz and Hafs bin Abd al-Aziz mentioned tanning.
Hadith Referenceسنن ابي داود / كتاب اللباس / 4122
Hadith Gradingالألبانی:صحيح الإسناد مقطوع | زبیر علی زئی:ضعيف, إسناده ضعيف, مسند أحمد (1/ 365), عبدالرزاق لم يصرح بالسماع, والحديث المرفوع صحيح, انوار الصحيفه، صفحه نمبر 146
Benefits and Issues: The implication of the statement of Imam Zuhri is that it is permissible to sell the colorless (untanned) skin of a lawful dead animal.
Source: Sunan Abu Dawood – Commentary by Shaykh Umar Farooq Saeedi, Page: 4122