Flesh side
From www.leather-dictionary.com - The Leather Dictionary
Flesh side is called the back side of the top grain leather which is connected to the meat. The grained top side is also called "hair side".
The flesh side is the side which is separated from the meat.
If the flesh side processed to the outside, this surface is called suede.
Typical sheepskin jacket - inside fur and outside flesh side = suede.
Video about split leather and PU leather
Video about the production of split leather and PU leather
Additional information
a kotori web solution