Abu Dawud Book 27, Hadith Number 4108.

Chapter : Skins of dead animals.

Narated By N/A : Ibn ‘Abbas said-(Musaddad and Wahb transmitted from Maimunah). Maimunab said: A sheep was given in alms to a female client of ours, but it died. The Prophet (may peace be upon him) passed it and said: Why did you not tan its skin and get some good out of it? They replied: Apostle of Allah, it died a natural death. He said: It is only the eating of it that is prohibited.