My wife has the cow hide and I have the horse hide.
I bought the horse hide based on reading that it tolerates sweat better. I think the light tan color of the horse hide is more attractive. I have carried both and both are comfortable, can't really tell them apart.
My first horse hide holster was about 1/2 to 2/3 the thickness of my wife's cow hide holster at the top above the kydex. This made it much less stiff than the cow hide and my abundant gut pushed the leather over the kydex opening when my gun was upholstered. I emailed CB questioning the thickness of the horse hide and they offered to replace it. Second one is better but still not as thick or as stiff as the cow hide.
Other than that, a great holster that's very comfortable. Would I pay the extra $ for horse hide again? Probably not.
Horsehide is a denser and tighter grained flesh than cowhide. This results in it being more moisture resistant. Customers in very humid climates or who tend to sweat heavily find this to be a useful option as horsehide tolerates dampness better. Horsehide is only available in natural as it's moisture resistance can also cause it to not take dye well. Additionally, the natural finish is very attractive on Horsehide.
Horsehide is a limited option as it is not always available, during times when it is not available, the option will be removed from the selections. In other words, if you see it, you can order it.
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