Aniline, pigmented and patent finishing are the common techniques used for the production of shoe upper leathers. These different finishing types applied to shoe upper leathers have affected the physical and functional properties as well as the comfort and visual characteristics of the leathers. To evaluate the effects of different finishing types on physical characteristics of shoe upper leathers, calf and goat leathers were used in the study. The water vapor permeability, air permeability and thermal resistance tests of aniline, pigmented and patent finished leathers were performed prior and after the finishing processes for the determination of comport properties of upper leathers. For the morphological characterization, Table Top Scanning Electron Microscopy (TSEM) was used. The water vapor and air permeability values were found significantly high prior to finishing process, however lower results were determined after the applications. The only statistically significant effect was found for the water vapor permeability, although no significant difference was observed for the other physical test values.