Thank you for viewing. This is a women's item, but it's oversized, equivalent to a men's L. When a man wears it, it will be a slightly oversized short-sleeved shirt. When a woman wears it, it will create a Y's-like masculine big silhouette. Unisex. The slits are deep. I'm offering it at an affordable price. How about taking this opportunity? Material: 100% cotton Condition: There are some fold wrinkles, and overall it has a vintage feel, but there are no signs of wear and tear, and I think it's in standard vintage condition. I will add the actual measurements later. Please wait a moment.