Rawhide goat skins are pretty easily attainable (with the hair already removed.) If you get one from a music store it will probably be intended for congas, and too heavy. They can be made usable though, by sanding them down with a large , flat sanding block. But it is much easier to start out with a lightweight skin.The "artificial skin" heads that Jon W. is referring to are made with "fibreskin" heads. They sound....... ok, but I don't think that you could build one. You have to tack the head while streatching it since soaking it will not give you any slack. The manufacturers of these drums have a special tool for this. When I tack the head on the soaked head is so loose that it sags at least for inches in the center when horizontal (and it is not nearly as dry here in Michigan as it is there.)I have done it with the hair left on, and later sanded the hair off in the center. It made for a very "barbaric " looking drum, with a very muted sound. Dan Dan