Shoes are made of many different kinds of leather, but seal is definitely one of the less common ones. This is Paraboots iconic model Michael with the vamp in sealskin. The model is no longer manufactured, but Skomaker Dagestad in Oslo has picked up a pair as a small special, and they have the option to buy from the little stock that is left of the model.
Sealskin can be a little sensitive in many countries, but nowadays the amount of seals is relatively good again. Sealskin is just like with calf leather a by-product of meat production, and it is undeniably a very special character when the hair is retained like it is here.