100% polyester. Mens bodywarmer/gilet. Lightweight jersey backed Softshell fabric. Softshell Stretch Light fabric technology. Durable water repellent finish. Wind resistant. Super soft handle. Quick drying. Lightweight and easy to wear. Two zipped lower pockets. Regatta Professional Mens sizing (chest approx.): XS (35-36in), S (37-38in), M (39-40in), L (41-42in), XL (43-44in), XXL (46-48in), XXXL (49-51in), XXXXL (52-54in). Ref: UTRG2483