Naturally for a ruff, the longer hair the better the result is. Wolverine followed by wolf would be ideal but hard and expensive to purchase (from Canada, Scandinavia, Finland or Russia). Tanned red fox pelts are commonly available in Finland for around £20-30 each directly from the hunters. Raccoon dog will fetch about the same price. If you can, buy only the tail since it is usually large enough and has longer hair than the rest of the body.
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