This Theory polo is a soft cotton and in great condition. It can be worn for golf, tennis, or out casually. It is great piece for many occasions! It is sold out on sites. Brand: Theory Size: XL Condition: Great preowned condition no flaws Materials: cotton blend Measurements: length 28 inches and pit to pit is 23 inches featured in photos Accents: lightweight, soft, comfortable, relaxed, folded collar, button up to collar Occasion: golf, tennis, hiking, athleisure, business casual Item # 226