New with the tags. 100% Polyester. Nice cover up for a bathing suit or wear as a blouse. Pit to pit measurement is 22 inches or approximately 44 inches around. The waist is approximately 23 inches or 46 inches. The hips are about 25 inches or 50 inches around. The length is 26 inches from the shoulders on the shorter part and 32 inches on the longer part. The last picture shows how it looks on.