One who prepared animals' hides for use as leather for buckets and wineskins—and for the coverings for the tent of meeting (Exod. 36: 14). Some animals were ‘unclean’ for Jews, and this, added to the unpleasant smells of the business, forced tanners to live outside the main towns. Simon the tanner (Acts 9: 43) lived by the sea (Acts 10: 6), and Peter overcame his inhibitions to lodge with Simon.