In the super-luxury sectors, only fine and precious materials can be used. In addition to having all the requisites to be counted among the most luxurious materials for floors and walls, mother of pearl differs from all the others in this specific sector as it is the only material that comes directly from the marine world. Thanks to the specific processing technique covered by our invention patent, which allows mother-of-pearl to be transformed into tissue fabric, now it is also possible to use it in upholstered items such as armchairs, chairs and sofas. Thus, it manages to satisfy the needs of elegance and style of the most demanding architects and shipowners since it reflects the element on which these luxurious yachts will find themselves sailing.