Make leather to flog (3)
I believe the answer is:
tan
This clue is a double definition.
'make leather' is the first definition.
(I've seen this in another clue)
'flog' is the second definition.
(I've seen this in other clues)
'to' acts as a link.
(Other definitions for tan that I've seen before include "Brown to beat" , "Go brown" , "Healthy sun-burned colour" , "Sun-baked colour" , "Process" .)