Made of 100% nylon lace material, providing a comfortable fit. The lining that touches the skin is described as 100% cotton. - Size: L (92-100) This is a new, unused item, but it has been stored at home. The tag says it's reversible, but since it hasn't been taken out of the package, I haven't confirmed whether it can be used on both sides. Thank you for your understanding. Thank you for looking.