Skin down to the front legs and cut the fur free at the wrist.
Skin carefully around the neck and cut the ears close to the skull.
Continue down, cutting around the eyes, lips and nose, until the pelt becomes free. Leave the lower lip on the carcass. Pelts can be frozen and fleshed at a later date. If this is done the pelt should be turned fur out and rolled starting at the tail. This way when the pelt is thawing it can be hung by the nose and allowed to unroll as it thaws.
FLESHING AND DRYING
Pelts should be cool before attempting to flesh. Pull the pelt onto the fleshing beam and scrape until all the fat and flesh is removed. It is especially important to scrape all the gristle from the ears and the back of the neck. Do not over scrape. Try to keep the grease off the fur during fleshing. Sawdust can be used to soak up excess grease. Insure that all the sawdust is removed before the pelt dries.
The toughest part of fleshing a raccoon is the neck. Sometimes, scoring the gristle with a knife, just below the ears, will help you get started.
The tail must be split and fleshed!!! Pin the tail out so that it can dry properly. In the case of wire stretchers use large paper clips to hold the tail open so it will dry. Sew or push pin the holes that may appear in the pelt. Care should be taken not to over scrape pelts, especially early blue pelts where the hair roots can be damaged. Wipe the fleshed pelt with a dry cloth. Make sure the fur is completely dry before placing it on a standard drying board. Insert a belly board to aid in removal of the pelt from the stretcher when it dries.
STRETCHING RACCOON
Clean wire frames and solid boards are suitable for drying raccoon. Northern heavy type raccoon, New York, Wisconsin, Michigan, Minnesota, and Iowa look good on wood boards, while semi heavy and coat type look better on wire stretchers.
Smaller sizes and northern raccoon also will look better on wire. Make sure the pelt is centered properly on the stretcher. All raccoon should be put up leather out. Raccoon are marketed leather out. Refer to the board size chart in the appendix for proper wooden stretcher size. Mark raccoon sizes on your boards to prevent over-stretching.
CUTTING THE WINDOW
On a male, cut the window up to just below the penis hole. On a female, cut the window to the lower two teats. Keep your window narrow - the flanks are very important when the manufacturers make the garments. If the window is made too wide, it can hurt the value of the pelt. The window should be made right after the pelt is put on the stretcher, never when the pelt is dry.
TAKING THE RACCOON OF STRETCHER
Wipe the raccoon first with a rag or paper towel to remove excess wet grease. Remove the pelt from the stretcher and comb out the inspection area.

