100% 2 fold cotton. One of the top British shirt making companies - their shirts are known worldwide. This shirt is in Excellent used condition - almost like new really (no wear, tears, or stains). Made in Morocco. Single needle stitching, double button barrel cuffs, split yoke in rear, & thick buttons with a bit of sheen (mother of pearl?). Spread collar. Measurements: Neck - 17.5" Length (rear collar to hem) - 30.5" Chest (armpit to armpit) - 23.5"