Sulphur content, thickness tensile strength of 60 raw skins from Polish Merinos /PM/, lowland sheep /LS/ and Polish mountainous sheep /PMS/ were determined. The highest sulphur content was found in PM skins /0,624%/ at the thickest skin of 1,64 mm and the least tensile strength of the skin 0,71 daN/mm². LS skins are characterized by lower sulphur content than PM skins /14%/, smaller thicknes /24%/ and higher tensile strength /116%/. PMS skins have the smallest amount of sulphur /0,499%/, are the thinnest /1,03 mm/ but the most resistant to tension /1,90 daN/mm²/. In the skins examined, sulphur content is positively correlated with their thickness whereas negative correlation is observed with the tensile strength. Negative correlation is found between the thickness and the tensile strength.