Early drum skins were made from dried out and stretched animal skins. Moderns drum skins are mostly made of Mylar. Changing the material of a drum skin will alter the sound of the drum just as tightening or loosening the tension on the skin will change the drum’s pitch.
For example, most drum skins today can be made of one or two layers. One-layer skins will increase the resonance while heavier two layer skins produce better sound for heavy hitting music. If the skin on the top of a drum is tight, a high note will be made; if the skin is slack, a low note will be made.