Sayyidah Umm Salamah (may Allah be pleased with her) narrates: I heard the Prophet (peace and blessings be upon him) say: "There is no harm in the hide of a dead animal once it has been tanned."
Imam al-Tabarani recorded this narration in al-Mu'jam al-Kabir; its chain contains a narrator, Yusuf bin al-Safar, whose weakness the hadith scholars agree upon.
Hadith Referenceمجمع الزوائد ومنبع الفوائد / كتاب الطهارة / 1096