100% Cotton Terry. This is a must have for the small dog to the big guys and gals. My black Lab, Rudy, looks so sharp in his robe, and it's great to throw on him when he comes in wet from the rain, or after a romp in the creek! Velcro closure at the chest and ties behind the back. In 4 sizes: XS (10”-13”) S (14”-17”) M (18”-22”) L (23”-29”) Available in pink & blue