He said: Why did you not make use of it ? He then mentioned the rest of the tradition to the same effect but did not mention tanning.
Sunan Abi Dawud Book 34, Hadith 102
← Previous Hadith A sheep was given in alms to a female client of ours, but it died. The Prophet (ﷺ) passed it and said: Why did you not tan its skin and get some good out of it ? They replied: Messenger of Allah, it died a natural death. He said: It is only the eating of it that is prohibited.

Sunan Abi Dawud Book 34, Hadith 101 Next Hadith → Al-Zuhri used to deny tanning and say: Some good can be got out of it in any condition

Abu Dawud said: Al-Auza'i, Yunus and 'Uqail did not mention tanning. al-Zubaidi, Sa'id b. 'Abd al-Aziz and Hafs b. 'Abd al-'Aziz mentioned tanning.

Sunan Abi Dawud Book 34, Hadith 103