Products can be promoted by improving their value using shitsukan, that is, feelings or impressions of the perception of their material appearance. Particularly, products made of leather are generally attractive to consumers. Although the number of products made from artificial leather has been increasing in recent years, the impression of their appearance is different from that of products made of genuine leather. This study investigates the impression elicited by leather and proposes a model to assess people’s feeling of its authenticity. We developed a measurement system and conducted subjective evaluation experiments on two groups of participants divided according to whether they were familiar with leather. The proposed evaluation model is based on a visual perception mechanism. We first investigated the correlation between characteristics of image samples and impression factors estimated by using factor analysis. Then, we confirmed the correlation among the impression factors and values of the feeling of authenticity. The R-squared value between subjective values of the feeling of authenticity and our proposed assessment values was approximately 0.8.