Subject: Bizarrely, the OED thinks not.
Author:
Posted on: 2014-07-22 09:32:00 UTC

For 'skin':

Etymology: Common Germanic: Old English fel , fell strong neuter, Old Frisian fel , Old Saxon fel (Dutch vel ), Old High German fel (Middle High German vel , modern German fell ), Old Norse (ber- ) fiall , Gothic (þruts- ) fill n.
So it stems from pre-Germanic pello. Meanwhile, for 'hillside':

Etymology:
... we have an Old Germanic 'felzo'. While both run through ON 'fiall', what little there is prior to that seems completely separate. The earliest citation for 'skin' is Beowulf - and, interestingly, it's dracan fellum, 'dragon fell' - while 'hillside' is dated to 1400 (and used of places in the Middle-east - 'Moyses went vp-on þat fell, And fourti dais can þer-on duell.')

Etymology is fun! But words which sound the same aren't necessarily related, even when they seem like they should be.

hS

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