Black undershirt made of 95% polyester, size M, comfortable fit. - Brand: Confidence - Material: 95% polyester, 5% polyurethane - Size: M - Color: Black Thank you for viewing. Although it's size M, my elementary school son used to wear this during soccer practice (around the time he was wearing size 140-150). The hem is asymmetrical in the front and back, which prevents the back from being exposed. There is fraying on the front hem. The white item is undershorts (as a bonus). The tag has been cut off, so the size is unknown, but since he wore it around the same time as the black undershirt, I think it's around 140 or 150.