In order to illustrate the functions of pancreatin in the bating process during leather manufacture, we used TEM and SEM to observe the histological changes of collagen fibres of goatskin at the ultrastructural level under different bating conditions. Chemical analysis was simultaneously used to illustrate the action of pancreatin on interfibrillary substance and collagen protein. The results showed that the interfibrillary substance was removed and the collagen fibre structure was moderately opened-up under normal bating conditions. The removal of the interfibrillary substance aids in the opening-up of the collagen fibre structure. Pancreatin has an obvious hydrolytic effect on mucin, mucoid and collagenous substance too. Excessive concentrations of pancreatin are beneficial to the removal of non-fibrous substance, i.e., the interfibrillary substance but, this excessive treatment can cause loss of collagen protein and damage of the collagen fibres making the collagen fibre structure over opened-up. Thus in conditions with excess pancreatin, the final result may be leather with an empty handle. This study provides a basis of ultrastructure and serves as scientific guidance for selection of chemicals and technique design for goat shoe upper leather manufacture and offers a reference to other related studies.