Polyester. Close weave mesh. Protection against biting insects. Fully protected to reflect harmful UV rays of sunlight. Adjustable, elasticated touch tape neck straps, belly flap with adjustable elasticated straps. Deep shoulder gussets, tail flap, removable leg straps. Anti rub lining on mane, tail and shoulder. Comes complete with a fly mask to protect the eyes and ears. Ref: UTBZ1610