This is a Ralph Lauren V-neck cut-and-sew top that I purchased approximately 15.6 years ago. I bought several at the time, and this one is new with tags and has been stored at home. It's made of very soft cotton and is incredibly comfortable to wear. If you're a fan of Ralph Lauren, please consider purchasing it. * The product tag says M, but the paper tag is USA size M, which is equivalent to Japanese size L. * Please only purchase if you understand that this is a used item.