EUC - Not sure what it is made of (poly/spandex?) cut the tag out on inside. It is very soft inside and out. In beautiful condition been washed one time AND HAS CUFFED SLEEVE WITH THUMB HOLE. Measurements are approximate: P.T.P. 20in stretch to 26in PLEASE NOTE: > Colors may vary slightly > All sales are final > If you have questions or need anything let me know :)