100% fine cotton. This shirt is a show stopper. Thin, fine cotton shirt with single needle stitching & mother of peal buttons. Made by Brioni in Italy - purchased from Barneys New York. Wonderful quality. Excellent used condition - no wear, tears, or stains. Please note: inside collar is clean and fresh - no discoloration (see last photo). Measurements: Neck - 17.5" Sleeves - 32" Length (rear collar to hem) - 32.5" Chest (armpit to armpit) - 24"