A tanner is a person or company involved in the process of converting animal hides into leather. This process, known as tanning, involves treating the hide to make it more durable and resistant to wear. Tanners use various chemicals and techniques to achieve different levels of softness, strength, and appearance in the final product. The term "tanner" can also refer to a person who works with leather or hides, such as a shoemaker or saddler.