Made of silicone, so it's soft and can be turned inside out to dry. Although it's labeled for large dogs, some are still too small for them, but this one is a sufficient size. It seems usable for small and medium-sized dogs as well. See the images for the size. 2660 yen. My household's dog apparently prefers to lie down while having its paws wiped, so the person in charge of walks finds it a bit difficult to use. It's been used only once or twice since it was bought. If you'd like to try it, please do. Please refrain from purchasing if you are overly concerned about minor details.