Comfortable, 100% pre-shrunk cotton, up to a 4XL. I'm a big guy, I usually wear 4XL-5XL & I prefer to only wear cotton. I highly recommend this product. At first I thought it was a little tight around the shoulder & neck area for a 4XL, but once the gun & extra magazines were on I realized it was designed that way, because of the weight. Very comfortable, easy for concealment!