This is a brand new Theory Jacket/Blazer that is built with technical fabric. It feels like some of Nike's new fabrics, not a typical suit fabric. Water/sweat-proof. Good for the summer--- this is a new product and utilizes technical fabrics --- almost like neoprene. Retails currently for $450 and comes with all tags attached. I'm cleaning out my closet, and have never worn this... obviously because it's new/ with tags. Size M --- suit size 38-40s and more of a trim/ athletic cut. Trendy