The inside appears to be polyester. The handles are vinyl and metal. The zippers are plastic and metal. There are two magnetic clasps inside. The zippered inner pocket, which acts as a divider, doesn't fully separate the space, so you can fit relatively large items like lunch boxes. You can probably also fit a slender water bottle upright. There are three pockets on the outside. The exterior material seems to be a thick, coarse-woven canvas-like fabric adhered to hard vinyl. It might be good for a commuter bag or school bag.