Every year fish skin, bone and intestines are discarded as processing waste material. The use of fish processing waste material is more economical and environmental-friendly. The leather-like material was produced using shark intestine. Physical charactistics such as tensile strength, elongation, tongue tearing strength, and bursting strength of the leather-like material were measured, and compared with those of a commercial leather product. The values of tensile strength, elongation, tongue tearing strength, and bursting strength of the leather-like material were $3.3kg/mm^2$, $53\%$, 13.0kg/mm and $18kg/cm^2$, respectively. Elongation $(l09\%)$ of the leather-like material coated with lacquer was higher than that of a commercial leather material, and the other factors were similar. The tensile strength and tongue tearing strength of the leather-like material was higher than those of shoes leather, but bursting strength was lower. These results suggested a potential value to use the leather-like material from shark intestines as a substitute for commercial leathers.