Polyester 100%, size M. The one with tags is brand new and unused. The other one was tried on but was too small, so it's almost unused. It says men's size M, but it didn't fit me at 163cm and 58kg. It might fit someone with a very slim build, perhaps closer to kids' sizes. - Colors: Gray, Black - Size: M (76-84cm) - Material: 100% polyester - Price: ¥599 Thank you for looking.