Soft, 100% cotton material. This is a used item stored at home, but the collar and cuffs are in good condition, I think. Please check the item in images ④ and ⑤. Labeled as size L, but I've taken flat measurements: Length: 77 cm Width: 58 cm Shoulder width: 46 cm Sleeve length: 60 cm Please compare these measurements with a shirt you already own and consider purchasing.