This is a top with side gathers. I bought it for dance lessons, but it didn't fit, so I'm selling it. My daughter, who is 152cm tall and in the 6th grade, usually wears a size 150 or S, but this fit her perfectly, so please use this as a reference if you want a slightly larger fit. Material: 95% polyester, 5% polyurethane It has stretch. Please read my profile.