Sahih Muslim Book 003, Hadith Number 0705.
Chapter : Purification of the skins of the dead animals by tanning them.
Ibn 'Abbas said: The Messenger of Allah (may peace be upon him) saw a dead goat, which had been given in charity to the freed slave-girl of Maimuna. The Messenger of Allah (may peace be upon him) said: Why don't you make use of its skin? They (the Companions around the Holy Prophet) said: It is dead. Upon this he said: It is the eating (of the dead animal) which is prohibited.