The belly cut, or ventral section, is the leather section obtained from the belly of the animal: alligator, crocodile, or ostrich. It distinguishes itself from the hornback cut by the regular arrangement of scales — symmetrical, uniform in size, with a refined appearance. It's the traditional choice for high-end watch straps: Patek Philippe, Rolex, and Vacheron Constantin use belly cut on their OEM straps. It costs more than hornback because only a few straps can be obtained from a single hide.
Almanacco del Cinturino