Little Cottonwood 100%Linen, soft the liner may be cotton, unsure bc it is not labeled, the linen part of dress may have shrunk a bit, note the picture to see the liner does come out below the dress part. I feel that it did not deter from quality, condition or presentation. it is still has the old fashioned petticoat look, however the liner could be trimmed and sown up to get desired look. smocked chest area pockets well loved but no visible flaws smoke free, pet friendly home